[Adopted by Bill No. 75-76]
The owner or operator of every vehicular trailer camp or mobile home park in the county shall obtain a license from the Department of Inspections, Licenses and Permits in order to operate or continue to operate such mobile home park or trailer camp.
For the purposes of this Article, the following terms shall have the meanings indicated:
VEHICULAR TRAILER CAMP or MOBILE HOME PARK
An establishment which leases two (2) or more trailer coaches or mobile homes or spaces.
A license issued to such operator may not be transferred to a successor operator.
[Amended by Bill Nos. 90-7; 24-013]
The license fee for each vehicular trailer camp or mobile home park for each licensing year or fraction thereof shall be $10 for each approved lot.
If any mobile home park owner or operator operates any mobile home park without a valid license as required by this Article, he shall be subject to a fine of at least one hundred dollars ($100.) for every day that a mobile home park is operated without such valid license. Each day that a park is operated without a valid license shall be deemed a separate offense.
[Amended by Bill Nos. 81-47; 87-5; 87-13]
A. 
The operator of every vehicular trailer camp or mobile home park shall collect from the lessee or tenant of each trailer coach or mobile home space, for the privilege of leasing or renting the space, a monthly excise tax as provided in § 157-24C(1)(h)[2] of the Harford County Code, as amended.
B. 
Such operator collecting the tax shall hold it to the account of the Treasurer of the County and on the first days of April, July, October and January in each year shall remit to the Treasurer the total amount of his collections for that purpose. The money paid to the Treasurer shall be credited to the general funds of the county, provided that this tax shall not apply if the County Council has assessed the trailers or mobile homes under the provisions of the Tax-Property Article of the Annotated Code of Maryland. If an operator fails to collect the tax from a lessee or tenant at the same time as he collects rent, the operator and not the lessee/tenant shall be liable for the tax. The taxes collected shall be due quarterly as stated and after fifteen (15) days from their due date shall bear interest at the rate of one and one-half percent (1 1/2%) per month or fraction thereof until paid in full. Further, a ten-percent penalty calculated against the total tax liability shall be assessed against the operator forty-five (45) days after the due date of the bill if it remains unpaid. The excise tax shall, when due and payable, constitute a lien on the real property and, pursuant to § 14-801 of the Tax-Property Article of the Annotated Code of Maryland, can render the real property subject to a tax sale in accordance with law.
C. 
If the operator fails to notify the 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 operator must pay the tax for each month that he fails to notify the lessee or tenant, and, upon notifying the tenant or lessee late, the operator shall also notify the tenant or lessee that the tenant or lessee has sixty (60) days within which he can terminate the lease upon no notice to the operator, notwithstanding any provisions of the lease to the contrary.
The County Executive may promulgate and adopt rules and regulations in conformity with the provisions of this Article as to the details of securing the licenses and of 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 furnished to the operators licensed under this Article.