(a)      In this section, "mobile home" means a form of housing that:

            (1)      Is commonly known as a trailer and house trailer;

            (2)      Is or can be used for residential purposes; and

            (3)      Is either permanently attached to the land or is connected to water, gas, electric, or sewage facilities.

      (b)      Charles County may impose, by ordinance, a tax on the use of a mobile home located in the county.

      (c)      This section does not apply to a mobile home that is:

            (1)      Held on a sales lot for sale;

            (2)      Unoccupied; or

            (3)      Located on property used as a mobile home park.

      (d)      The rate of the tax authorized under subsection (b) of this section may not exceed $250 each year for each mobile home.

      (e)      (1)      Each person who owns property on which a mobile home subject to the tax under this section is located shall pay the tax to the county office that the Charles County Commissioners designate by ordinance.

            (2)      (i)      If the mobile home, the property on which the mobile home is located, or both are rented from the person who owns the property, the property owner shall collect the tax from the occupant of the mobile home.

                  (ii)      The property owner may collect the tax from the occupant under subparagraph (i) of this paragraph as a part of the rental fees.

                  (iii)      If an occupant fails to pay the tax under subparagraph (ii) of this paragraph, the property owner may exercise any right available to the property owner for nonpayment of rental fees.

                  (iv)      A property owner required to collect the tax from an occupant of a mobile home, under subparagraph (ii) of this paragraph, may be personally liable for the tax collected or required to be collected.

      (f)      If the county imposes the tax authorized under subsection (b) of this section, the county also may provide, by ordinance:

            (1)      That the tax may be assessed as of the date of finality for the real property taxes of the property owner;

            (2)      For the maintenance of suitable records in connection with the tax and its collection;

            (3)      For the pro rata assessment of the tax where occupancy of a mobile home is for less than 12 months per year;

            (4)      For the penalties for the failure to comply with the provisions of any legislation relating to the tax; and

            (5)      For other requirements relating to the administration of the tax.