Mobile Home Site Rental Tax

The Mobile Home Site Rental Tax is based on the amount of annual rent charged for rental of the site. The tax does not apply to mobile homes stored and unoccupied at the mobile home park.

The tax equals 10% of the first $3,600 of annual rent charged plus 5% of the annual rent charged over $3,600.

The amount of mobile home park refuse collection charge is $14 per month for each occupied, permitted site that receives county trash pickups.

The mobile home park owner shall collect 1/12th of the annual tax and the full monthly refuse collection charge each month from the renter of a site. The licensee shall remit the tax and refuse charge collected during the previous month to the Director of Finance of Howard County on or before the 10th of each month.

A late fee of .5% is due if the payment is received between the 10th and the end of the month, 1% per month after the end of the month and an additional 10% penalty is due if the payment is more than one month late.

Mail payment with remittance to:

Department of Finance
PO Box 2748
Ellicott City, MD 21041-2748

Make check payable to: Director of Finance, Howard County

Questions regarding the Mobile Home Site Rental Tax/Refuse Collection Charge should be directed to the Customer Service Division at (410) 313-4083.