Each operator or owner of a mobile home park in Garrett County, shall file a written monthly return stating the total number of occupied spaces in the mobile home park, along with the total amount of return stating the total amount of tax due for the park. The return shall be filed no later than 15 days after the end of each calendar month and shall be on a form prescribed by the Tax Collection Office. The operator or owner of the mobile home park shall be liable to the Tax Collection Office of Garrett County for all taxes due.
(Res. 2006-9, passed 4-11-06; Am. Ord. 2008-8, passed 4-29-2008; Am. Ord. —, passed 8-25-2009)