(A) Every person licensed to operate and conduct an automobile trailer court in the county under existing laws or regulations pertaining thereto shall collect from any person or persons paying charges for the rental, lease or use of any space, facilities or accommodations or for the providing of any services by such automobile trailer court a tax thereon computed at 0% of such charges.
(B) On those trailers owned or leased by the trailer court owner or operator for the purpose of rental, the tax shall be based upon the amount charged as rent, except if such trailers shall be fixed upon permanent foundation then those trailers shall be assessed as real property.
(1959 Code, § 39-24) (Ord. 12-16-611, 6-19-2012; Ord. 14-23-678, 11-13-2014)