[HISTORY: Adopted by the Board of County Commissioners (now
County Council) of Cecil County 11-5-1992. Amendments noted where applicable.]
GENERAL REFERENCES
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.
A.
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.
B.
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.
C.
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.
D.
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.
