Ch. 2                                    LAWS OF MARYLAND

(B)  TAX RATE.

[and said tax may be in such amount as they, in the exercise
of their discretion, deem to be proper;] A COUNTY OR MUNICIPAL
CORPORATION SHALL SET THE TAX RATE.

(C)  COLLECTION.

A COUNTY OR MUNICIPAL CORPORATION may require [that said tax
shall be collected by] the operator or owner of [said] A TRAILER
park [and/or] OR MOBILE HOME court OR PARK TO COLLECT THE TAX and
[remitted] TO REMIT IT to the [said board of] county
[commissioners, county council, or mayor and council] OR
MUNICIPAL CORPORATION or [such] TO THE agency [as they may
designate;] THAT THE COUNTY OR MUNICIPAL CORPORATION DESIGNATES.

(D)  RECORDS.

A COUNTY OR MUNICIPAL CORPORATION may provide for:

(1)  [the] THE maintenance of suitable public records
in connection with [said taxes] THE TAX and [the] ITS collection
[thereof]; and

(2)  [provide for the] THE inspection or publication
of [said] THE records[; and].

(E)  PENALTIES.

A COUNTY OR MUNICIPAL CORPORATION may provide [further] for
penalties for the failure to comply with [said resolution or
ordinance] THE REQUIREMENTS RELATING TO THE TAX.

(F)  EFFECT OF SECTION.

[Nothing in this] THIS section [affects] DOES NOT:

(1)  AFFECT or [eliminates] ELIMINATE any requirement
or provision concerning permits to locate a trailer, house
trailer, trailer coach or mobile home[.]; OR

(2)   [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.

[411E.] 9-402. CHARLES COUNTY MOBILE HOME TAX.

(a) "MOBILE HOME" DEFINED.

In this section, "mobile home" means a form of housing THAT:

(1) IS commonly known as a ["]trailer["] and ["]house
trailer["];

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