[Adopted 12-12-1985 by Ord. No. 296 (Ch. 125, Art. IV of the
1990 Code)]
For the purposes of this article, the following terms shall
have the meanings indicated:
[Amended 4-9-1990 by Ord. No. 358-90]:
A.
The owner/owners of every mobile home park shall collect from the
lessee or tenant of each mobile home space, for the privilege of leasing
or renting the space, a monthly excise tax of $10.
[Amended 8-23-2010 by Ord. No. 10-O-12]
B.
The owner/owners shall collect the tax for each mobile home space
for each month or portion thereof and hold said tax to the account
of the Treasurer of the City and, on the first day of April, July,
October and January in each year, shall remit to the Treasurer the
total amount of the collections for that purpose. If an owner/owners
fails to collect the tax from a lessee or a tenant at the same time
as he collects rent, the owner/owners and not the lessee/tenant shall
be liable for the tax. The taxes collected shall be due quarterly
as stated and, after 15 days from their due date, shall bear interest
at the rate of 1 1/2% per month or fraction thereof until paid
in full.
[Amended 8-23-2010 by Ord. No. 10-O-12]
C.
If the owner/owners fails to notify a tenant or lessee of the tax
before the tenant or lessee takes possession of a space or enters
into a lease agreement, whichever shall come first, the owner/owners
must pay the tax for each month that he fails to notify the lessee
or tenant.
