THEODORE R. McKELDIN, GOVERNOR                     861

or more trailer coach spaces and supplies utility services to such
trailers. A license issued to the operator of any vehicular trailer
camp shall be transferable to a successor operator of the same trailer
camp.

(b)  (License Fees.) The license fee for each vehicular trailer camp
for each year or fraction thereof shall be imposed at the rate of Five
Dollars ($5.00) for each set of ten (10) trailer coach spaces or por-
tion thereof; provided, that the maximum annual fee for any one
vehicular trailer camp shall be Fifty Dollars ($50.00) for each year
or fraction thereof.

(c)   (Excise Tax.) The operator of every vehicular trailer camp,
as defined in this section, shall collect from the lessee or tenant of
each trailer coach space in that camp, for the privilege of leasing or
renting the trailer coach space, a monthly excise tax in the amount
of Two Dollars. The operator collecting said tax shall hold it to
the account of the Treasurer of Cecil County and once every three
(3) months, shall remit to the said Treasurer the total amount of his
collections for such purpose. The moneys paid to the Treasurer of
Cecil County shall be credited to the General Funds of the County.

(d)  (Rules and Regulations.) The Board of County Commissioners
of Cecil County are authorized and empowered to promulgate and
adopt rules and regulations in conformity with the provisions of this
section as to the details of securing such 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 furnish-
ing of appropriate tax-reporting forms to be furnished to the operas-
tors licensed under this section.

(e)  (Penalties.) Any person, firm, or corporation operating a ve-
hicular trailer camp in Cecil County without a current license there-
for, as required in this section, shall be deemed guilty of a misde-
meanor and, upon conviction thereof, shall be subject to a fine of not
more than One Hundred Dollars ($100.00). Any person, firm or
corporation leasing or renting a trailer coach space and refusing to
pay the monthly tax thereon, as required in this section, shall be
deemed guilty of a misdemeanor and, upon conviction thereof, shall
be subject to a fine of not more than Ten Dollars ($10.00).

SEC. 2. And be it further enacted, That this Act shall take effect
June 1, 1955.

Approved April 18, 1955.

CHAPTER 518
(House Bill 676)

AN ACT to repeal and re-enact, with amendments, Section 594 of
Article 27 of the Annotated Code of Maryland (1951 Edition),

EXPLANATION: Italics indicate new matter added to existing law.
[Brackets] indicate matter stricken from existing law.
CAPITALS indicate amendments to bill.
Strike out indicates matter stricken out of bill.