{"data":{"id":"us-md/md.-code-local-government-20-501","jurisdiction":"us-md","citation":"Md. Code, Local Government § 20–501","heading":"","body":"(a) (1) In this section the following words have the meanings indicated.\n(2) “Camping shelter” means a tent or other collapsible structure\nthat provides temporary living quarters for recreational, camping, or travel use.\n(3) “Mobile home park” means a mobile home court or park or a\ntrailer park.\n(4) “Recreational vehicle” means a trailer or other vehicle that\nprovides temporary living quarters for recreational, camping, or travel use.\n(b) (1) By resolution or ordinance, a county or municipality may impose\na tax on the amount paid for:\n(i) the rental, leasing, or use of any space, facility, or\naccommodation in a mobile home park; or\n(ii) services provided by a mobile home park.\n(2) The tax authorized under this subsection does not apply to a\nrecreational vehicle or camping shelter if:\n(i) the recreational vehicle or camping shelter is intended and\nused only for temporary occupancy of 30 days or less; or\n(ii) the county or municipality imposes the tax authorized\nunder subsection (c) of this section.\n(c) (1) Except as provided in paragraph (3) of this subsection, by\nresolution or ordinance, a county or municipality may impose a tax on the amount\npaid for:\n(i) the rental, leasing, or use of any space, facility, or\naccommodation in a mobile home park for a recreational vehicle or camping shelter,\nregardless of the period of occupancy; or\n(ii) services provided by a mobile home park in connection with\nthe rental, leasing, or use of any space, facility, or accommodation for a recreational\nvehicle or camping shelter.\n(2) Except as provided in paragraph (3) of this subsection, the rate of\nthe tax authorized under this subsection may not exceed 3% of the amount subject to\nthe tax.\n(3) In Washington County:\n(i) the rate of the tax authorized under this subsection is 6%;\n(ii) the tax authorized under this subsection applies only to a\nrecreational vehicle or camping shelter intended and used only for temporary\noccupancy of 30 days or less; and\n(iii) the revenue from the tax authorized under this subsection\nshall be distributed in the same manner as the hotel rental tax under § 20–421 of this\ntitle.\n(d) A county or municipality may require the operator or owner of a mobile\nhome park to collect a tax authorized under this section and remit the tax collected\nto the county or municipality or to the agency that the county or municipality\ndesignates.\n(e) A county or municipality may provide for:\n(1) the maintenance of public records relating to a tax authorized\nunder this section and its collection; and\n(2) the inspection or publication of the records.\n(f) A county or municipality may provide for penalties for failure to comply\nwith the requirements relating to a tax authorized under this section.\n(g) This section does not affect any requirement concerning permits to\nlocate a trailer, house trailer, trailer coach, or mobile home.","path":["Article - Local Government"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=glg\u0026section=20-501","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T19:59:58Z","sha256":"964d36aeec25c422a16286755b014ff73e7c5b0b7684d80734e2acd3b2cbf7f8","source_id":"us-md","stale":false,"prev":"us-md/md.-code-local-government-20-436","next":"us-md/md.-code-local-government-20-502"},"notice":"GroundRules: Original legal text. Not legal advice."}