Subdivision 8. Trailer Park or Mobile Home Court Fees Tax
Codified through Bill No. CB-018-2026, adopted May 12, 2026, effective July 24, 2026. Source: Municode, Supplement 2026 Update 2. Editorial notes and legislative history omitted.
Subdivision 8. Trailer Park or Mobile Home Court Fees Tax
Prince George's County, Md., Code § 10-243 (2026)
Sec. 10-243. DefinitionsLinkCopy Citation
(a)
For the purpose of this Subdivision the following words have the meanings indicated:
(1)
Combined Income means the combined gross income of all occupants, if more than one, and all other persons occupying the same trailer or mobile home, except that the income of any such other person who has not attained the age of eighteen (18) by July of the current fiscal year shall be excluded.
(2)
Gross Income means total income from all sources, whether or not included in the definitions of gross income for federal or state tax purposes, excluding benefits under the Social Security Act or Railroad Retirement Act as these Acts may be amended from time to time, or the first Three Thousand Two Hundred Dollars ($3,200.00) of benefits/pension received from Federal Civic Service, State Merit System, or other government entity contributing to a retirement program, but including gifts in excess of Three Hundred Dollars ($300), alimony, support money, nontaxable strike benefits, public assistance received in cash grants, pensions or annuities, unemployment insurance benefits, and workmen's compensation benefits. Gross income shall include the net income received from business, rental, or other endeavors but in no event shall a loss from business, rental, or other endeavors be used in the determination of gross income.
(3)
Trailer or Mobile Home means any portable structure or vehicle so constructed and designed as to permit occupancy thereof for dwelling or sleeping purposes, but does not mean a camping trailer as defined in the Zoning Ordinance for Prince George's County.
(4)
Trailer or Mobile Home Space means a plot of ground within a Mobile Home Court or Trailer Park designed for the accommodation of one (1) trailer or mobile home.
(5)
Trailer Park or Mobile Home Court means any plot of ground upon which two (2) or more mobile homes or trailers, occupied for dwelling or sleeping purposes, are located, but does not mean recreational campground as defined in the Zoning Ordinance for Prince George's County.
Prince George's County, Md., Code § 10-244 (2026)
Sec. 10-244. Tax ImposedLinkCopy Citation
A tax of One Dollar ($1.00) per day is hereby imposed upon any sum paid for the rental, leasing or use of any space, facilities or accommodations in a Trailer Park or Mobile Home Court, or for the providing of any services in a Trailer Park or Mobile Home Court by the owner, operator or licensee of said Park or Court; provided, however, that the tax shall be no greater than Five Dollars ($5.00) per month per space if it is occupied by the same individual(s).
Prince George's County, Md., Code § 10-245 (2026)
Sec. 10-245. ExemptionsLinkCopy Citation
(a)
The provisions of this Subdivision shall not apply to any sum paid for any Trailer Park or Mobile Home Court space when:
(1)
Occupied by an individual who has attained the age of 65 years by the July 1 which is the first day of the fiscal year in which the tax is levied and imposed; or
(2)
Occupied by an individual who has not attained the age of sixty-five (65) years, and whose gross income or whose combined gross income, as the case may be, did not exceed Seven Thousand Five Hundred Dollars ($7,500) for the calendar year immediately preceding the fiscal year for which the tax is levied and imposed, and who has been found to be permanently or totally disabled, either:
(A)
Under the Social Security Act, Federal Civil Service, State Merit System, or the Railroad Retirement Acts or an approved, established retirement program which is contributed to by a government entity; or
(B)
If an occupant is not and has not been subject to a disability program of a governmental or public agency and the occupant has been found and certified permanently and totally disabled and the finding and certification of total and permanent disability is received and approved by the County; or
(3)
Occupied by an individual who receives Public Assistance through the Prince George's County Department of Social Services.
Prince George's County, Md., Code § 10-246 (2026)
Sec. 10-246. Collection of tax by the owner, operator, or licensee of a trailer park or mobile home court; quarterly remission to CountyLinkCopy Citation
The owner, operator, or licensee of a Trailer Park or Mobile Home Court is hereby required to collect the tax herein imposed. The owner, operator, or licensee shall remit all taxes collected to the Office of Finance by the fifteenth day following the end of each quarter year beginning January 1, 1976, in the amount of all taxes due for the preceding three (3) months. The first remittance shall be due April 15, 1976.
Prince George's County, Md., Code § 10-247 (2026)
Sec. 10-247. Operator to maintain register of occupants; register inspectionsLinkCopy Citation
(a)
The owner, operator or licensee shall maintain a register of all trailers or mobile homes located within the Park or Court, as well as the occupants and owners thereof. The register shall contain the following information for each trailer or mobile home:
(1)
Location in the Park or Court;
(2)
Make and model;
(3)
License number and issuing state;
(4)
Name and address of the owner;
(5)
Dates of arrival and departure of the trailer or mobile home, or other user of Park or Court space, services, accommodations or facilities;
(6)
Make, model, license number, issuing state, and owner of automobiles or other vehicles within the Park or Court owned or operated by Park or Court occupants;
(7)
Dates and amounts of payments received for use of space, services, accommodations or facilities and, if applicable, exemptions claimed.
(b)
The Register shall be available for inspection at all reasonable times by authorized representatives of the Office of Finance for the purposes of determining that the taxes imposed by this Section have been properly collected and remitted by the owner, operator or licensee. No register record shall be destroyed until three (3) years have expired from the date of the latest entry of arrival and departure shown thereon.
Prince George's County, Md., Code § 10-248 (2026)
Sec. 10-248. Personal liability of owner, operator, or licensee; penalties for failure to collect, remit, or maintain registerLinkCopy Citation
The owner, operator, or licensee of the Trailer Park or Mobile Home Court shall be deemed to be personally liable for the collection of the tax imposed hereby. Failure of the owner, operator, or licensee to collect the tax on any fee paid shall result in personal liability to the County for the amount uncollected. Failure of the owner, operator, or licensee to remit all the taxes collected by the fifteenth day following the end of each calendar quarter year as aforesaid shall result in a penalty of an amount equal to fifty percent (50%) of the unremitted taxes due, such penalty to be the personal liability of the owner, operator, or licensee. For each failure to register an arrival or a departure by a Park user for which fees are collected, the Office of Finance may charge a penalty of not more than Fifty Dollars ($50.00) upon the owner, operator, or licensee.