The tax shall be collected by the operator or owner of the mobile home park on a monthly basis, and remitted to the Tax Collection Office of Garrett County. Failure to pay to the Tax Collection Office all taxes when due, as described in this subchapter, such unpaid taxes shall be subject to a penalty of 3% per month.
(Res. 2006-9, passed 4-11-06; Am. Ord. 2008-8, passed 4-29-2008; Am. Ord. —, passed 8-25-2009) Penalty, see § 37.027