Ch. 816                                       LAWS OF MARYLAND

Article 24 - Political Subdivisions - Miscellaneous

Provisions
Section 9-401

Annotated Code of Maryland
(1987 Replacement Volume and 1988 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:

Article 24 - Political Subdivisions - Miscellaneous Provisions

9-401.

(A) (1) IN THIS SECTION THE FOLLOWING WORDS HAVE THE
MEANINGS INDICATED.

(2)   "CAMPING SHELTER" MEANS A TENT OR OTHER
COLLAPSIBLE STRUCTURE THAT PROVIDES TEMPORARY LIVING QUARTERS FOR
RECREATIONAL, CAMPING, OR TRAVEL USE.

(3)   "RECREATIONAL VEHICLE" MEANS A VEHICLE, INCLUDING
A TRAILER, THAT PROVIDES TEMPORARY LIVING QUARTERS FOR
RECREATIONAL, CAMPING, OR TRAVEL USE.

(a) (A-l) (1) A county or municipal corporation may impose,
by resolution or ordinance, a tax on the amount paid for:

[(1)] (I) The rental, leasing, or use of any space,
facilities, or accommodations in a trailer park or mobile home
court or park; or

[(2)] (II) The providing of any services by a trailer
park or mobile home court or park.

(2) (I) THE TAX AUTHORIZED UNDER THIS SUBSECTION DOES
NOT APPLY TO ANY RECREATIONAL VEHICLE OR CAMPING SHELTER INTENDED
AND USED FOR TEMPORARY OCCUPANCY ONLY FOR A PERIOD OF 30 DAYS OR
LESS.

(II) IF A COUNTY OR MUNICIPAL CORPORATION
IMPOSES THE TAX AUTHORIZED UNDER SUBSECTION (A-2) OF THIS
SECTION, A TAX IMPOSED BY THE COUNTY OR MUNICIPAL CORPORATION
UNDER THIS SUBSECTION DOES NOT APPLY TO ANY RECREATIONAL VEHICLE
OR CAMPING SHELTER.

(A-1) (A-2) (1) INSTEAD OF THE TAX AUTHORIZED UNDER

SUBSECTION (A) OF THIS SECTION, A COUNTY OR MUNICIPAL CORPORATION
MAY IMPOSE, BY RESOLUTION OR ORDINANCE, A TAX ON THE AMOUNT PAID
FOR:

(I) THE RENTAL, LEASING, OR USE OF ANY SPACE,
FACILITIES, OR ACCOMMODATIONS FOR A RECREATIONAL VEHICLE OR

- 4452 -