§ 37.020  IMPOSITION OF MONTHLY TAX; MOBILE HOME PARK.
   Pursuant to the authority contained in Md. Code, Art. 24, § 9-401 (a-1), every person, firm or corporation renting, leasing or using any space, in any mobile home park in Garrett County shall be required to collect a monthly tax computed at 15% of the monthly charges collected per space rented or leased in the park, whether the space is occupied the entire month or not.  The tax shall be collected by the operator or owner of the mobile home park, and remitted to the Tax Collection Office of Garrett County.
(Res. 2006-9, passed 4-11-06; Am. Ord. 2008-8, passed 4-29-2008; Am. Ord. —, passed 8-25-2009)