[HISTORY: Adopted by the County Council of
Talbot County 12-21-1993 by Bill
No. 523. Amendments noted where applicable.]
No person, firm or corporation shall establish,
maintain or operate a mobile/manufactured home rental community in
Talbot County, Maryland, without first having obtained a mobile/manufactured
home rental community license from Talbot County and a permit to operate
a mobile/manufactured home rental community from the Talbot County
Health Department.
As used in this chapter, the following terms
shall have the meanings indicated:
A dwelling unit that is fabricated in an off-site manufacturing
facility for installation or assembly at the building site, bearing
a label certifying that it is built in compliance with the National
Manufactured Housing Construction and Safety Standards Act of 1974.[1]
A dwelling unit that is fabricated in an off-site manufacturing
facility for installation or assembly at the building site which does
not bear a label certifying that it is built in compliance with the
National Manufactured Housing Construction and Safety Standards Act
of 1974.
Any park, court, camp, site, lot, parcel or tract of land
designed, maintained or intended for the purpose of charging a fee
for supplying a location or accommodations for two or more mobile/manufactured
homes and upon which two or more mobile/manufactured homes are parked.
The term does not include mobile/manufactured home sales lots on which
unoccupied mobile/manufactured homes are parked for the purposes of
inspection and sale.
[1]
Editor's Note: See 42 U.S.C. § 5401 et seq.
A.
Applications. Applicants for a mobile/manufactured
home rental community license shall make application on forms to be
supplied by Talbot County.
B.
Contents. All applications must contain the following:
(1)
The proper name and permanent mailing address of the
applicant.
(a)
If the applicant is a co-owner of the premises,
each co-owner must apply, including husband and wife. If the applicant
is a cotenant or colessee, each cotenant or colessee must apply, including
husband and wife.
(b)
If the applicant is a firm or partnership, each
member of such firm or partnership must apply, and the trade name
and address, if any, of the firm or partnership must be listed.
(c)
If the applicant is a corporation, application
must be made in the name of the corporation, signed by the president
or vice president thereof, and the names and permanent mailing addresses
of the principal officers must be listed.
(d)
If the applicant is not the owner of the premises,
then, in addition to the information required above, the applicant
shall provide the name and permanent mailing address of the owner,
a statement of how the premises are held by the applicant under such
owner, such as tenant, subtenant, trustee, agent, etc., and the written
consent of the owner.
(2)
A statement of the number of lots or parcels upon
which mobile/manufactured homes may be parked and which are held out
for rental use.
(3)
A drawing of the premises showing the outlines of
the property, the streets, avenues and roads, the improvements, if
any, and each lot or parcel of land to be occupied by one individual
mobile/manufactured home. The lots or parcels designated for use by
mobile/manufactured homes shall be numbered. The drawing required
hereby need not be to scale, but should accurately show the number
of lots or parcels set aside for rental use. If any changes in the
use of the property are made during the license year, an amended drawing
shall be filed with Talbot County and approval obtained.
(4)
A copy of the permit to operate a mobile/manufactured
home rental community issued by the Talbot County Health Department.
C.
License fee. The applicable licensing fees as established
by the County Council in the Annual Budget and Appropriation Ordinance
shall be submitted with the license application.
D.
Renewals. Renewal applications shall be made in the
same manner as set forth above, except that the filing of a drawing
of the premises is not necessary, unless there have been changes during
the previous year, in which case an amended and approved drawing shall
be filed with the renewal application.
Mobile/manufactured home rental community licenses
shall be issued annually by Talbot County for the period of one year
from July 1 to June 30 in each and every year, and shall expire on
June 30 unless properly renewed prior to expiration.
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
Pursuant to the power and authority contained
in Md. Code Ann., Local Government Art., § 20-501, every
person, firm or corporation licensed to operate a mobile/manufactured
home rental community in Talbot County, Maryland, under existing laws
and/or regulations pertaining thereto, shall collect the tax hereby
imposed from any person or persons paying charges for the rental,
leasing or use of any space, facilities or accommodations in, or for
the providing of any services by a mobile/manufactured home rental
community.
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
The tax imposed pursuant to this chapter shall
be at the rate set by the annual Budget and Appropriation Ordinance.
Every person receiving any payment for the rental,
leasing, or use of any space, facilities or accommodations in, or
for the providing of any services by a mobile/manufactured home rental
community upon which this tax is levied pursuant to this chapter shall
collect the amount of tax imposed from the person on whom it is levied
or from the person paying for the rental. The taxes collected shall
be deemed to be held in trust by the person collecting them until
remitted as required under the provisions of this chapter.
The person collecting the tax shall complete
a report under penalties of perjury upon forms that the County prescribes
and requires, showing the total number of mobile/manufactured homes
subject to the tax and the tax required to be collected. The person
collecting the tax shall sign and deliver the report to the County,
with a remittance of the tax required. The reports and remittances
shall be made quarterly, on or before the 20th day of April, July,
October, and January, covering the collections of taxes due during
the preceding calendar quarter.
The person collecting the tax may apply and
credit against the amount of tax payable an amount equal to 1 1/2%
of the gross tax to be remitted to the County, to cover the expense
of collection and remittance of the tax. However, this section does
not apply to any person who fails or refuses to file a return with
the County within the time prescribed within this chapter.
If any person, firm, or corporation fails or
refuses to remit to the County the tax required to be collected and
paid under this chapter, within the time and in the amount specified
in this chapter, interest shall be added at the rate of 1% per month
on the amount of the tax owed for each month or portion thereof from
the date upon which the tax is due. If the tax remains delinquent
and unpaid for a period of 120 days from the date it is due and payable,
there shall be added a penalty of 10% of the amount of the tax. The
County Council may proceed to collect delinquent and unpaid taxes
by suit or distraint, and, until such taxes are collected, they shall
become a lien upon the real and personal property of the person, firm
or corporation from whom they are due and shall be collectible in
the same manner as real estate taxes assessed against any such property.
