# Local Government (GLG)

## Title 20. Taxes and Development Impact Fees

### Subtitle 5. Mobile Home and Trailer Park Taxes

#### Section 20-501

(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 Sec. 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.

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Md. Code Ann., Local Gov't (as displayed at mgaleg.maryland.gov, October 16, 2026)