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Session Laws, 1989
Volume 771, Page 4829   View pdf image
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WILLIAM DONALD SCHAEFER, Governor

TEMPORARY OCCUPANCY ONLY FOR A PERIOD OF 30 DAYS OR LESS
REGARDLESS OF THE PERIOD OF OCCUPANCY; OR

(II) THE PROVIDING OF ANY SERVICES BY A TRAILER
PARK OR MOBILE HOME COURT OR PARK IN CONNECTION WITH THE RENTAL,
LEASING, OR USE OF ANY SPACE, FACILITIES, OR ACCOMMODATIONS FOR A
RECREATIONAL VEHICLE OR CAMPING SHELTER.

(2) THE RATE. OF THE TAX AUTHORIZED UNDER THIS
SUBSECTION MAY NOT EXCEED 3% OF THE AMOUNTS SUBJECT TO THE TAX.

(3) A COUNTY OR MUNICIPAL CORPORATION MAY NOT IMPOSE
THE TAX AUTHORIZED UNDER THIS SUBSECTION IF THE COUNTY OR
MUNICIPAL CORPORATION IMPOSES THE TAX AUTHORIZED UNDER SUBSECTION
(A) OF THIS SECTION.

(b)   [A] SUBJECT TO THE LIMITATION UNDER SUBSECTION (A-1)
(A-2)(2) of this section, a county or municipal corporation shall
set the tax rate.

(c)  A county or municipal corporation may require the
operator or owner of a trailer park or mobile home court or park
to collect the tax and to remit it to the county or municipal
corporation or to the agency that the county or municipal
corporation designates.

(d)  A county or municipal corporation may provide for:

(1)  The maintenance of suitable public records in
connection with the tax and its collection; and

(2)  The inspection or publication of the records.

(e)  A county or municipal corporation may provide for
penalties for the failure to comply with the requirements
relating to the tax.

(f)  This section does not[:

(1)  Affect] AFFECT or eliminate any requirement or
provision concerning permits to locate a trailer, house trailer,
trailer coach or mobile home[; or

(2)  Apply to any recreational vehicle or camping
shelter intended and used for temporary occupancy only for a
period of 30 days or less].

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall
take effect July 1, 1989.

- 4829 -

 

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Session Laws, 1989
Volume 771, Page 4829   View pdf image
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