In this section the following words have the meanings indicated. “Camping shelter” means a tent or other collapsible structure that provides temporary living quarters for recreational, camping, or travel use. “Mobile home park” means a mobile home court or park or a trailer park. “Recreational vehicle” means a trailer or other vehicle that provides temporary living quarters for recreational, camping, or travel use. By resolution or ordinance, a county or municipality may impose a tax on the amount paid for: the rental, leasing, or use of any space, facility, or accommodation in a mobile home park; or services provided by a mobile home park. The tax authorized under this subsection does not apply to a recreational vehicle or camping shelter if: the recreational vehicle or camping shelter is intended and used only for temporary occupancy of 30 days or less; or the county or municipality imposes the tax authorized under subsection (c) of this section. Except as provided in paragraph (3) of this subsection, by resolution or ordinance, a county or municipality may impose a tax on the amount paid for: the rental, leasing, or use of any space, facility, or accommodation in a mobile home park for a recreational vehicle or camping shelter, regardless of the period of occupancy; or services provided by a mobile home park in connection with the rental, leasing, or use of any space, facility, or accommodation for a recreational vehicle or camping shelter. Except as provided in paragraph (3) of this subsection, the rate of the tax authorized under this subsection may not exceed 3% of the amount subject to the tax. In Washington County: the rate of the tax authorized under this subsection is 6%; the tax authorized under this subsection applies only to a recreational vehicle or camping shelter intended and used only for temporary occupancy of 30 days or less; and the revenue from the tax authorized under this subsection shall be distributed in the same manner as the hotel rental tax under § 20–421 of this title. A county or municipality may require the operator or owner of a mobile home park to collect a tax authorized under this section and remit the tax collected to the county or municipality or to the agency that the county or municipality designates. A county or municipality may provide for: the maintenance of public records relating to a tax authorized under this section and its collection; and the inspection or publication of the records. A county or municipality may provide for penalties for failure to comply with the requirements relating to a tax authorized under this section. This section does not affect any requirement concerning permits to locate a trailer, house trailer, trailer coach, or mobile home.

In this section, “mobile home” means a form of housing that: is commonly known as a trailer or house trailer; is or can be used for residential purposes; and is permanently attached to land; or is connected to water, gas, electric, or sewage facilities. By ordinance, Charles County may impose a tax on the use of a mobile home located in the county. The tax authorized under this section does not apply to a mobile home that is: unoccupied; held for sale on a sales lot; or located on property used as a mobile home park. The tax authorized under this section may not exceed $250 each year for each mobile home. An owner of property on which a mobile home subject to the tax under this section is located shall pay the tax to the county office that the County Commissioners of Charles County designate by ordinance. If the occupant of a mobile home subject to the tax under this section rents from the property owner the mobile home or the property on which the mobile home is located, the property owner shall collect the tax from the occupant of the mobile home. The property owner may collect the tax from the occupant under subparagraph (i) of this paragraph as a part of the rental fees. If an occupant fails to pay the tax as required under this paragraph, the property owner may exercise any right available to the property owner for nonpayment of rental fees. A property owner required to collect the tax from an occupant of a mobile home under subparagraph (i) of this paragraph may be personally liable for the tax collected or required to be collected. If the county imposes the tax authorized under this section, the county, by ordinance, may provide for: assessment of the tax as of the date of finality for the real property taxes of the property owner; maintenance of records relating to the tax and its collection; pro rata assessment of the tax when a mobile home is occupied less than 12 months per year; other requirements relating to the administration of the tax; and penalties for failure to comply with the requirements relating to the tax.