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Cecil County, MD
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Table of Contents
Table of Contents
[HISTORY: Adopted by the Board of County Commissioners (now County Council) of Cecil County 11-5-1992. Amendments noted where applicable.]
Taxation — See Ch. 337.
For the purpose of this chapter, the following terms shall have the meanings indicated below:
A dwelling unit, including a mobile home, but excluding a camping trailer, travel trailer, truck camper and motor home, which is a movable or portable unit designed and constructed to be towed on its own frame and wheels or which is attached for transporting and designed to be connected to utilities for year-round occupancy. The term "manufactured home" includes:
A unit containing parts that may be folded, collapsed or telescoped when towed and which is expandable to provide additional cubic capacity.
A unit composed of two or more separately towable components designed to be joined into one integral unit capable of being separated into components for repeated towing.
A unit which is designed to be used with or without a permanent foundation. The removal of the unit from its chassis or the placing of the unit on a permanent foundation shall not be construed as a change in the character of the mobile home under this chapter.
Any plot of land which may be owned by a natural person, corporation, partnership, association, joint-stock company, society or any other entity of any kind, upon which space is provided and/or utility service supplied for two or more units.
Any natural person, corporation, partnership, association, joint-stock company, society or any other entity of any kind.
The owner of every manufactured home park in Cecil County shall obtain a license in order to operate such park in the County. The license shall be obtained from the Department of Permits and Inspections.
The license fee for manufactured home parks for each year or fraction thereof shall be set by resolution by the Cecil County Council.
All manufactured homes located in Cecil County in a manufactured home park must obtain a building permit from the Department of Permits and Inspections prior to placing the unit on a lot. Anchoring, pier and foundation units shall comply with the applicable codes adopted by the County which are in effect at the time of permit application.
The County may promulgate and adopt rules and regulations in conformity with the provisions of this chapter as to the details of securing licenses and for paying the fees and excise taxes provided. The power to adopt and promulgate rules and regulations shall include also the preparation and furnishing of appropriate tax-reporting forms to be provided to the owners/operators licensed under this chapter.
Pursuant to the authorization of Article 24, Title 9, Subtitle 4, § 9-401, of the Annotated Code of Maryland, as amended from time to time, every owner licensed to operate and conduct a manufactured home park in the County, under existing laws or regulations pertaining thereto, shall collect from any person, including the park owner if he/she owns a mobile home which occupies space in the park, paying charges for the rental, lease or use of any space, facility or accommodation in such park or for the providing of any services by such park owner, a tax thereon of $20 per month.
All manufactured home park owners are permitted, for administrative costs, a discount equal to 1.5% of the gross amount of the rental tax collected, if paid on or before the 15th of each month.
If a manufactured home park owner fails to pay the rental tax as required by this chapter, the owner shall pay interest at the rate of 1% per month on the unpaid tax, said interest to be prorated from the date due to the date of payment.
Persons who are 65 years of age or older and/or persons who are mentally or physically handicapped who own manufactured homes in manufactured home parks are entitled to a tax exemption in the amount of $36 per year, which will be in the form of a refund paid by Cecil County, Maryland, upon approval of the application made by the manufactured home owner to the County or its designee. Such refund is to be made in June of the fiscal year for which taxes were paid upon the presentation of receipts and approval of the application.
[Amended 11-13-2012 by Ord. No. 2012-12]
Any owner operating a manufactured home park in Cecil County without a current license therefor, or refusing to pay the monthly tax thereon, as required by this chapter, upon a judicial finding of said violation, shall be liable for a fine of not more than $250 and, in addition, shall pay all costs and expenses associated with the County's abatement of said violation as well as any and all fair and reasonable attorneys' fees incurred as a result of said abatement efforts. Each day that a violation continues/exists shall be deemed a separate offense. Nothing herein contained shall prevent the County from taking such other lawful action as it deems necessary to prevent or remedy any violation.