Maryland Political Subdivisions - Miscellaneous Provisions Section 9-401

      (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)      "Recreational vehicle" means a vehicle, including a trailer, that provides temporary living quarters for recreational, camping, or travel use.

      (a-1)      (1)      A county or municipal corporation may impose, by resolution or ordinance, a tax on the amount paid for:

                  (i)      The rental, leasing, or use of any space, facilities, or accommodations in a trailer park or mobile home court or park; or

                  (ii)      The providing of any services by a trailer park or mobile home court or park.

            (2)      (i)      The tax authorized under this subsection does not apply to any recreational vehicle or camping shelter intended and used for temporary occupancy only for a period of 30 days or less.

                  (ii)      If a county or municipal corporation imposes the tax authorized under subsection (a-2) of this section, a tax imposed by the county or municipal corporation under this subsection does not apply to any recreational vehicle or camping shelter.

      (a-2)      (1)      Except as provided in paragraph (3) of this subsection, a county or municipal corporation may impose, by resolution or ordinance, a tax on the amount paid for:

                  (i)      The rental, leasing, or use of any space, facilities, or accommodations for a recreational vehicle or camping shelter in a trailer park or mobile home court or park, regardless of the period of occupancy; or

                  (ii)      The providing of any services by a trailer park or mobile home court or park in connection with the rental, leasing, or use of any space, facilities, or accommodations 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 amounts subject to the tax.

            (3)      In Washington County the tax authorized under this subsection:

                  (i)      Is at a rate of 6%;

                  (ii)      Applies to any recreational vehicle or camping shelter intended and used for temporary occupancy for a period not exceeding 30 days; and

                  (iii)      Shall be distributed in the same manner as the hotel rental tax under § 9-318(b)(4) of this title.

      (b)      Subject to the limitation under subsection (a-2)(2) of this section, a county or municipal corporation shall set the tax rate.

      (c)      A county or municipal corporation may require the operator or owner of a trailer park or mobile home court or park to collect the tax and to remit it to the county or municipal corporation or to the agency that the county or municipal corporation designates.

      (d)      A county or municipal corporation may provide for:

            (1)      The maintenance of suitable public records in connection with the tax and its collection; and

            (2)      The inspection or publication of the records.

      (e)      A county or municipal corporation may provide for penalties for the failure to comply with the requirements relating to the tax.

      (f)      This section does not affect or eliminate any requirement or provision concerning permits to locate a trailer, house trailer, trailer coach or mobile home.