WILLIAM DONALD SCHAEFER, Governor                       Ch. 2

(2)   [(1) Which] is or can be used for residential
purposes; and

(3)   [(2) Which] is either permanently attached to
the land or is connected to water, gas, electric, or sewage
facilities.

(b)  IMPOSITION OF TAX.

[The County Commissioners of] Charles County may [impose]
IMPOSE, by [ordinance] ORDINANCE, a tax on the use of a mobile
home located in [Charles] THE County.

(c)  EXEMPTIONS.

This section does not apply to a mobile home THAT IS:

(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)  RATE.

The rate of the tax authorized under subsection (b) of this
section may not exceed $250 [per] EACH year [per] FOR EACH mobile
home.

(e)  COLLECTION AND PAYMENT.

(1)  Each person who owns property [upon] ON 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] THAT the Charles County Commissioners DESIGNATE BY ORDINANCE.

(2)  (i) If the mobile home, the property [upon] ON
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.

(iii) If an occupant fails to pay the tax under
subparagraph (ii) of this paragraph, the property owner may
exercise any right available to the property owner for nonpayment
of rental fees.

(iv) A property owner required to collect the
tax from an occupant of a mobile home, under subparagraph (ii) of
this paragraph, may be personally liable for the tax collected or
required to be collected.

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