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Trailer Park Excise Tax

Pursuant to Section 1-505 of the Taxation and Revenue Article of the Public Local Laws of Worcester County the County hereby imposes an 18% trailer park tax.

 

Applicability

Every person licensed to operate and conduct an automobile trailer camp in the County under existing laws and/or regulations pertaining thereto shall collect from any person paying charges for the rental, leasing or use of any space, facilities or accommodations in or for the providing of any services by such automobile trailer camp a tax thereon, computed at a percentage of such charges to be established by resolution of the County Commissioners, provided that no tax shall be levied on individually metered natural or propane or other manufactured gas, electricity or fuel oil, and further provided that the providing of any services shall include, without limitation, camping privileges.