(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.
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(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 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.
(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.