J. MILLARD TAWES, Governor                     1263

CHAPTER 581
(Senate Bill 519)

AN ACT to repeal and re-enact, with amendments, Section 9(32) of
Article 81 of the Annotated Code of Maryland (1962 Supplement),
title "Revenue and Taxes", sub-title "What Shall Be Taxed and
Where"; to add a new Section 12C to said Article and sub-title
(1957 Edition and 1962 Supplement), to follow immediately after
Section 12B thereof; and to add a new Section 19(c) to said
Article (1957 Edition and 1962 Supplement), sub-title "Method of
Assessment", to follow immediately after Section 19(b) thereof,
revising the provisions concerning the taxing and licensing of
trailer parks, mobile home courts or parks, trailers, house trailers,
trailer coaches, or mobile homes.

Section 1. Be it enacted by the General Assembly of Maryland,
That Section 9(32) of Article 81 of the Annotated Code of Maryland
(1962 Supplement), title "Revenue and Taxes", sub-title "What Shall
Be Taxed and Where", be and it is hereby repealed and re-enacted
with amendments; that a new Section 12C be and it is hereby added
to said Article and sub-title (1957 Edition and 1962 Supplement), to
follow immediately after Section 12B thereof; that a new Section
19(c) be and it is hereby added to said Article (1957 Edition and
1962 Supplement), sub-title "Method of Assessment", to follow
immediately after Section 19(b) thereof, and all to read as follows:

9.

(32). Motor vehicles, Classes A to J, inclusive. [Nothing herein
shall be construed to exempt house trailers used primarily for
human habitation from the assessment of the local property tax in
Calvert, Caroline, Carroll, Cecil, Charles, Dorchester, Frederick,
Garrett, Harford, Kent, Montgomery, Prince George's, St. Mary's
and Worcester counties notwithstanding any fees paid to the De-
partment of Motor Vehicles for the privilege of the use of the high-
way by such house trailers.]

12C.

The Board of County Commissioners or County Council of every
county of this State and the Mayor and Council, by whatever name
known, of every municipal corporation in this State (including
Baltimore City), by Resolution or Ordinance enacted under its usual
procedure may provide for em an excise A tax upon any sum paid for the
rental, leasing, or use of any space, facilities or accommodations in,
or for the providing of any services by such trailer parks or mobile
home courts or parks, and said excise tax may be in such amount
as they, in the exercise of their discretion, deem to be proper; may
require that said excsise tax shall be collected by the operator or
owner of said park and/or court and remitted to the said Board of
County Commissioners, County Council, or Mayor and Council or
such agency as they may designate; may provide for the maintenance
of suitable public records in connection with said excise taxes and
the collection thereof and provide for the inspection or publication
of said records; and may provide further for penalties for the failure
to comply with said Resolution or Ordinance. NOTHING IN THIS
SECTION AFFECTS OR ELIMINATES ANY REQUIREMENT