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| | 101ST GENERAL ASSEMBLY
State of Illinois
2019 and 2020
HB0925 Introduced , by Rep. Daniel Didech SYNOPSIS AS INTRODUCED:
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35 ILCS 515/9 | from Ch. 120, par. 1209 |
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Amends the Mobile Home Local Services Tax Act. Provides that the penalty for delinquent local services taxes shall not exceed the lesser of $100 or 50% of the original tax imposed (currently, $100). Effective immediately.
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| | A BILL FOR |
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| | HB0925 | | LRB101 05874 HLH 50894 b |
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| 1 | | AN ACT concerning revenue.
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| 2 | | Be it enacted by the People of the State of Illinois,
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| 3 | | represented in the General Assembly:
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| 4 | | Section 5. The Mobile Home Local Services Tax Act is |
| 5 | | amended by changing Section 9 as follows:
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| 6 | | (35 ILCS 515/9) (from Ch. 120, par. 1209)
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| 7 | | Sec. 9. Additional charge for delinquent taxes; penalty for |
| 8 | | fraud. For
taxable years prior to 2003, if any local services |
| 9 | | tax, or part thereof,
imposed by this Act is not
paid on or |
| 10 | | before the due date for such tax, interest on such amount at
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| 11 | | the rate of 1 1/2% per month shall be paid for the period from |
| 12 | | such due date
to the date of payment of such amount.
For |
| 13 | | taxable year 2003 and thereafter, if any local services tax, or |
| 14 | | part
thereof, imposed by this Act is not paid on or before the |
| 15 | | due date for such
tax, the taxpayer shall be required to pay a |
| 16 | | penalty of $25 per month, or any
portion thereof, not to exceed |
| 17 | | the lesser of $100 or 50% of the original tax imposed. If such |
| 18 | | failure to pay such tax
is the result of fraud, there shall be |
| 19 | | added to the tax as a penalty an
amount equal to 50% of the |
| 20 | | deficiency.
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| 21 | | (Source: P.A. 92-807, eff. 1-1-03.)
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| 22 | | Section 99. Effective date. This Act takes effect upon |