§ 20–501
Statutes in effect as of October 1, 2026.
Md. Code Ann., Local Gov't § 20-501 (2026)
Title 20. Taxes and Development Impact Fees
Subtitle 5. Mobile Home and Trailer Park Taxes
§ 20–501LinkCopy Citation
(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)
“Mobile home park” means a mobile home court or park or a trailer park.
(4)
“Recreational vehicle” means a trailer or other vehicle that provides temporary living quarters for recreational, camping, or travel use.
(b)
(1)
By resolution or ordinance, a county or municipality may impose a tax on the amount paid for:
(i)
the rental, leasing, or use of any space, facility, or accommodation in a mobile home park; or
(ii)
services provided by a mobile home park.
(2)
The tax authorized under this subsection does not apply to a recreational vehicle or camping shelter if:
(i)
the recreational vehicle or camping shelter is intended and used only for temporary occupancy of 30 days or less; or
(ii)
the county or municipality imposes the tax authorized under subsection (c) of this section.
(c)
(1)
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:
(i)
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
(ii)
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.
(2)
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.
(3)
In Washington County:
(i)
the rate of the tax authorized under this subsection is 6%;
(ii)
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
(iii)
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.
(d)
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.
(e)
A county or municipality may provide for:
(1)
the maintenance of public records relating to a tax authorized under this section and its collection; and
(2)
the inspection or publication of the records.
(f)
A county or municipality may provide for penalties for failure to comply with the requirements relating to a tax authorized under this section.
(g)
This section does not affect any requirement concerning permits to locate a trailer, house trailer, trailer coach, or mobile home.