2884

LAWS OF MARYLAND

Ch. 1004

CHAPTER 1004

(House Bill 906)

AN ACT concerning

Recreational Vehicles and Camping Shelters

FOR the purpose of exempting recreational vehicles or
camping shelters which are intended and used for
temporary occupancy only from certain taxing authority.

BY repealing and reenacting, with amendments,

Article 81 - Revenue and Taxes

Section 12C

Annotated Code of Maryland

(1975 Replacement Volume and 1977 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That section(s) of the Annotated Code of Maryland
be repealed, amended, or enacted to read as follows:

Article 81 — Revenue and Taxes

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 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 tax may be in such amount as they, in the
exercise of their discretion, deem to be proper; may require
that said 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 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 or provision concerning permits
to locate a trailer, house trailer, trailer coach or mobile
home. THE PROVISIONS OF THIS SECTION DO NOT APPLY TO ANY
RECREATIONAL VEHICLE OR CAMPING SHELTER INTENDED FOR AND
USED FOR TEMPORARY OCCUPANCY ONLY FOR A PERIOD OF 30 DAYS OR
LESS.