[Adopted 6-11-1991 as Bill No. 91-1]
In this Article, unless otherwise clearly indicated
by the context, the following words and terms have the meanings indicated:
A structure that is transportable in one or more sections,
built on a permanent chassis, and designed to be used as a dwelling,
with or without a permanent foundation, when connected to the required
utilities; includes the plumbing, heating, air-conditioning and electrical
systems contained in the structure.
A tract of land where spaces for two or more mobile homes
or trailers used as living quarters are leased; includes all structures,
vehicles, accessories and appurtenances used or intended as equipment
in such a park.
[Amended 5-8-2007 by Bill No. 2007-1; 10-9-2007 by Bill No. 2007-5]
All persons, firms or corporations renting,
leasing or using any space, facilities or accommodations in any mobile
home park or trailer park in Caroline County, Maryland, shall be required
to pay a tax of $15 per month per mobile home or trailer rented, leased
or using any space, facilities or accommodations in the park, whether
the mobile home or trailer is in the park for the entire month or
not. The tax shall be collected by the operator or owner of the park
and remitted to the Comptroller of Caroline County, Maryland. Each
month the park operator or owner shall be entitled to deduct 10% from
the total monthly remittance due the Comptroller as compensation for
collecting and remitting the tax. The deduction shall not be allowed
unless the remittance due is received by the Comptroller within the
time prescribed by this Article.
[Amended 5-8-2007 by Bill No. 2007-1; 10-9-2007 by Bill No. 2007-5]
Each operator or owner of a mobile home or trailer
park in Caroline County, Maryland, shall file a written monthly return
stating the total number of occupied mobile homes or trailers in the
park, along with the total amount of tax due for the park. The return
shall be filed no later than 15 days after the end of each calendar
month and shall be on a form prescribed by the Comptroller. The operator
or owner of the mobile home or trailer park shall be liable to the
Comptroller of Caroline County for all taxes due.
[Amended 5-8-2007 by Bill No. 2007-1; 10-9-2007 by Bill No. 2007-5]
In the event that the operator or owner of any
mobile home park or trailer park fails to file a return and the proper
remittance within the time prescribed, or if there is reasonable cause
to believe that an erroneous statement has been filed, the Comptroller
of Caroline County shall proceed to determine the amount due and,
in connection therewith, may make such investigations as may be necessary.
Any person, firm or corporation liable for the
taxes imposed by this Article, who or which wilfully fails to collect,
remit or pay the taxes imposed by this Article, wilfully fails to
file any report required by this Article or wilfully makes any false
statement or misleading omission in a report required by this Article,
shall be deemed guilty of a misdemeanor and, upon conviction thereof,
shall be fined not more than $500 or imprisoned for not more than
30 days, or both, in the discretion of the court.
