Section 20-501 - In general(a)(1) In this section the following words have the meanings indicated.(2) "Camping shelter" means a tent or other collapsible structure that provides temporary living quarters for recreational, camping, or travel use.(3) "Mobile home park" means a mobile home court or park or a trailer park.(4) "Recreational vehicle" means a trailer or other vehicle that provides temporary living quarters for recreational, camping, or travel use.(b)(1) By resolution or ordinance, a county or municipality may impose a tax on the amount paid for:(i) the rental, leasing, or use of any space, facility, or accommodation in a mobile home park; or(ii) services provided by a mobile home park.(2) The tax authorized under this subsection does not apply to a recreational vehicle or camping shelter if:(i) the recreational vehicle or camping shelter is intended and used only for temporary occupancy of 30 days or less; or(ii) the county or municipality imposes the tax authorized under subsection (c) of this section.(c)(1) Except as provided in paragraph (3) of this subsection, by resolution or ordinance, a county or municipality may impose a tax on the amount paid for:(i) the rental, leasing, or use of any space, facility, or accommodation in a mobile home park for a recreational vehicle or camping shelter, regardless of the period of occupancy; or(ii) services provided by a mobile home park in connection with the rental, leasing, or use of any space, facility, or accommodation for a recreational vehicle or camping shelter.(2) Except as provided in paragraph (3) of this subsection, the rate of the tax authorized under this subsection may not exceed 3% of the amount subject to the tax.(3) In Washington County: (i) the rate of the tax authorized under this subsection is 6%;(ii) the tax authorized under this subsection applies only to a recreational vehicle or camping shelter intended and used only for temporary occupancy of 30 days or less; and(iii) the revenue from the tax authorized under this subsection shall be distributed in the same manner as the hotel rental tax under § 20-421 of this title.(d) A county or municipality may require the operator or owner of a mobile home park to collect a tax authorized under this section and remit the tax collected to the county or municipality or to the agency that the county or municipality designates.(e) A county or municipality may provide for: (1) the maintenance of public records relating to a tax authorized under this section and its collection; and(2) the inspection or publication of the records.(f) A county or municipality may provide for penalties for failure to comply with the requirements relating to a tax authorized under this section.(g) This section does not affect any requirement concerning permits to locate a trailer, house trailer, trailer coach, or mobile home.Amended by 2022 Md. Laws, Ch. 250, Sec. 1, eff. 7/1/2022.Amended by 2020 Md. Laws, Ch. 435, Sec. 1, eff. 7/1/2020.Revised and recodified by 2013 Md. Laws, Ch. 119, Sec. 2, eff. 10/1/2013.