[Adopted 6-9-1970[1]]
[1]
Editor's Note: This resolution further provided
that it shall take effect 7-1-1970.
Whenever used in this Article, unless a different
meaning appears from the context, the following words shall have the
meanings indicated:
Any vehicle or structure designed and constructed in such
a manner as permits the occupancy thereof as sleeping quarters for
one or more persons or the conduct of any business or profession,
occupation or trade or use as a selling or advertising device for
any business, profession, occupation or trade and so designed that
it is or may be mounted on wheels and used as a conveyance on highways
or city streets, propelled or drawn by its own or other motive power,
except a device used exclusively upon stationary rails or tracks.
Any park, trailer park, court, camp, site, lot, parcel or
tract of land designed, maintained or intended for the purpose of
supplying a location or accommodations for any trailer or trailers
and upon which any trailer or trailers are parked and as to which
charges are made for the use of the "trailer court." The term does
not include trailer sales lots on which unoccupied trailers are parked
for the purposes of inspection and sale.
Pursuant to the power and authority contained
in Article 81, § 12C, of the Annotated Code of Maryland,
1957 Edition, as enacted by Chapter 581 of the Laws of Maryland, 1963,
every person, firm or corporation licensed to operate and conduct
a trailer court or camps in Dorchester County, Maryland, under existing
laws and/or regulations pertaining thereto, shall collect, 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 such trailer court or camps, a tax thereon computed
at 15% of such charges.
[Amended 8-19-1980 by Ord. No. 57; 6-26-1990 by Ord. No.
180]
The aforesaid tax shall be accumulated and paid
quarterly to the Treasurer of Dorchester County, Maryland. On or before
the 21st day of October, January, April and July of each year, every
trailer court operator having two or more spaces in operation shall
file with the Treasurer of Dorchester County, Maryland, a report showing
the amount of tax due for the quarter preceding and shall pay to the
Treasurer of Dorchester County, Maryland, the total tax for the quarter
as shown thereon. Any person, firm or corporation required to collect
or remit the tax imposed by this Article shall be liable to the Treasurer
of Dorchester County in the amount of any such tax or portion thereof
required to be collected and remitted by it which it fails either
to collect or to remit to said Treasurer of Dorchester County. Interest
at the rate of 1% per month or fraction thereof will be added after
the due date.
The trailer court operator shall be entitled
to apply and credit against the amount of tax collected and payable
by him an amount equal to 2% of the gross tax to be remitted by him
to cover his expense in the collection and remittance of the tax;
provided, however, that nothing contained in this section shall apply
to any operator who shall fail or refuse to collect the tax provided
hereby or who shall fail or refuse to file his return with the Treasurer
of Dorchester County within the time prescribed by this article.
If any person, firm or corporation required
to collect and remit the tax imposed by this article fails to file
a statement and a remittance or if the Treasurer of Dorchester County,
Maryland, has reasonable cause to believe that an erroneous statement
has been filed, the Treasurer of Dorchester County, Maryland, may
proceed to determine the amount due to the Treasurer of Dorchester
County, Maryland, and in connection therewith shall make such investigations
and take such testimony and other evidence as may be necessary; provided,
however, that notice and an opportunity to be heard shall be given
by said Treasurer to any person, firm or corporation that may become
liable for an amount determined by said Treasurer.
Any person, firm or corporation liable for the
taxes imposed by this article who or which willfully fails to collect,
remit or pay the taxes imposed by this article, willfully fails to
file any report required by this article or willfully makes any false
statement or misleading commission in any report filed as required
by this article is guilty of a misdemeanor and, upon conviction thereof,
shall be fined not more than $100 or be imprisoned for not more than
30 days, or both such fine and imprisonment, in the discretion of
the court.
