HARRY HUGHES, Governor                              3477

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

Article 81 - Revenue and Taxes

CHARLES COUNTY MOBILE HOME OCCUPANCY TAX

411E.

(A)  IN THIS SECTION, "MOBILE HOME" MEANS A FORM OF
HOUSING COMMONLY KNOWN AS A "TRAILER" AND "HOUSE TRAILER":

(1)  WHICH IS OR CAN BE USED FOR RESIDENTIAL
PURPOSES; AND

(2)  WHICH IS EITHER PERMANENTLY ATTACHED TO THE
LAND OR IS CONNECTED TO WATER, GAS, ELECTRIC, OR SEWAGE
FACILITIES.

(B)  THE COUNTY COMMISSIONERS OF CHARLES COUNTY MAY
IMPOSE BY ORDINANCE A TAX ON THE USE OF A MOBILE HOME
LOCATED IN CHARLES COUNTY.

(C)  THIS SECTION DOES NOT APPLY TO A MOBILE HOME:

(1)  THAT IS HELD ON A SALES LOT FOR SALE;

(2)  THAT IS UNOCCUPIED; OR

(3)  THAT IS LOCATED ON PROPERTY USED AS A MOBILE
HOME PARK.

(D)  THE RATE OF THE TAX AUTHORIZED UNDER SUBSECTION
(B) OF THIS SECTION IS AN AMOUNT MAY NOT EXCEEDING EXCEED
$250 PER YEAR PER MOBILE HOME, AS SET BY ORDINANCE OF THE
CHARLES COUNTY COMMISSIONERS.

(E) (1) EACH PERSON WHO OWNS PROPERTY UPON WHICH A
MOBILE HOME SUBJECT TO THE TAX UNDER THIS SECTION IS
LOCATED, SHALL PAY THE TAX TO THE COUNTY OFFICE DESIGNATED
BY ORDINANCE OF THE CHARLES COUNTY COMMISSIONERS.

(2) (I) IF THE MOBILE HOME, THE PROPERTY UPON
WHICH THE MOBILE HOME IS LOCATED, OR BOTH, ARE RENTED FROM
THE PERSON WHO OWNS THE PROPERTY UPON WHICH THE MOBILE HOME
IS LOCATED, THE PROPERTY OWNER SHALL COLLECT THE TAX FROM
THE OCCUPANT OF THE MOBILE HOME.

(II) THE PROPERTY OWNER MAY COLLECT THE
TAX FROM THE OCCUPANT UNDER SUBPARAGRAPH (I) OF THIS
PARAGRAPH AS A PART OF THE RENTAL FEES.