§ 33.23 MOBILE HOME PARK TAX.
   (A)   Definitions. For the purpose of this section, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
      MOBILE HOME. Any vehicle or structure designed and constructed in such manner as permits occupancy thereof as sleeping quarters for one or more persons, or the conduct of any business or profession, occupation, or trade or use as a selling or advertising device for any business, profession, occupation, or trade, and so designed that it is or may be mounted on wheels and used as a conveyance on highways or city streets, propelled or drawn by its own or other motive power.
      MOBILE HOME PARK. Any park, trailer park, trailer court, mobile home court, campsite, lot, parcel, or tract of land designed, maintained, or intended for the purpose of supplying a location or accommodations for any mobile home or mobile homes and upon which any mobile home or mobile homes are parked and as to which charges are made for the use of the mobile home. The term does not include mobile home sales lots on which unoccupied mobile homes are parked for the purpose of inspection and sale.
(2004 Code, § 209-22)
   (B)   Monthly fees. Beginning October 1, 1981, a monthly fee shall be paid by the owner of each mobile home park to the county for each occupied mobile home space located in the owner’s mobile home park in the amount of $10. A mobile home space shall be deemed occupied if a mobile home is located on it on the last day of the month for which the monthly fee is due. The fee shall be in addition to any other tax imposed by the state, the county, or the United States of America.
(2004 Code, § 209-23)
   (C)   Due date and penalties. The fee established in division (B) above shall be due on or before the fifteenth day of each month for the month preceding. A penalty of 5% will be charged each owner for each payment made after the due date, and such penalty will increase each month thereafter at the rate of 1%. Upon receipt of proper payment, the Department of the Comptroller, or its successor agency, shall provide evidence that such fees have been paid.
(2004 Code, § 209-24)
   (D)   Required listings. The owners or operators of mobile home parks shall maintain a complete and current listing of all mobile homes in the mobile home park and shall furnish each month, with the fee payment to the County Commissioners, such listing in verified form.
(2004 Code, § 209-25)
   (E)   Enforcement. The Department of the County Attorney, or its successor agency, is authorized to enforce this section through appropriate legal proceedings.
(2004 Code, § 209-26)
   (F)   Exemptions. The provisions of this section do not apply to any recreational vehicle or camping shelter intended for and used for temporary occupancy only for a period of 30 days or less.
(2004 Code, § 209-27)
(Ord. 98-2, passed 11-18-1998)