(a) (1) In this section the following words have the meanings indicated. (2) 'Camping shelter' means a tent or other collapsible structure that provides temporary living quarters for recreational, camping, or travel use. (3) 'Mobile home park' means a mobile home court or park or a trailer park. (4) 'Recreational vehicle' means a trailer or other vehicle that provides temporary living quarters for recreational, camping, or travel use. (b) (1) By resolution or ordinance, a county or municipality may impose a tax on the amount paid for: (i) the rental, leasing, or use of any space, facility, or accommodation in a mobile home park; or (ii) services provided by a mobile home park. (2) The tax authorized under this subsection does not apply to a recreational vehicle or camping shelter if: (i) the recreational vehicle or camping shelter is intended and used only for temporary occupancy of 30 days or less; or (ii) the county or municipality imposes the tax authorized under subsection (c) of this section. (c) (1) Except as provided in paragraph (3) of this subsection, by resolution or ordinance, a county or municipality may impose a tax on the amount paid for: (i) the rental, leasing, or this section. (c) (1) Except as provided in paragraph (3) of this subsection, by resolution or ordinance, a county or municipality may impose a tax on the amount paid for: (i) the rental, leasing, or use of any space, facility, or accommodation in a mobile home park for a recreational vehicle or camping shelter, regardless of the period of occupancy; or (ii) services provided by a mobile home park in connection with the rental, leasing, or use of any space, facility, or accommodation for a recreational vehicle or camping shelter. (2) Except as provided in paragraph (3) of this subsection, the rate of the tax authorized under this subsection may not exceed 3% of the amount subject to the tax. (3) In Washington County: (i) the rate of the tax authorized under this subsection is 6%; (ii) the tax authorized under this subsection applies only to a recreational vehicle or camping shelter intended and used only for temporary occupancy of 30 days or less; and (iii) the revenue from the tax authorized under this subsection shall be distributed in the same manner as the hotel rental tax under § 20–421 of this title. mporary occupancy of 30 days or less; and (iii) the revenue from the tax authorized under this subsection shall be distributed in the same manner as the hotel rental tax under § 20–421 of this title. (d) A county or municipality may require the operator or owner of a mobile home park to collect a tax authorized under this section and remit the tax collected to the county or municipality or to the agency that the county or municipality designates. (e) A county or municipality may provide for: (1) the maintenance of public records relating to a tax authorized under this section and its collection; and (2) the inspection or publication of the records. (f) A county or municipality may provide for penalties for failure to comply with the requirements relating to a tax authorized under this section. (g) This section does not affect any requirement concerning permits to locate a trailer, house trailer, trailer coach, or mobile home.
Maryland Legal Code