94TH GENERAL ASSEMBLY
State of Illinois
2005 and 2006
SB0485


 
Introduced 2/16/2005, by Sen. Debbie DeFrancesco Halvorson
 
SYNOPSIS AS INTRODUCED:
 		














35 ILCS 515/3
  from Ch. 120, par. 1203







    Amends the Mobile Home Local Services Tax Act. Provides that the owner of each
mobile home (now, "inhabited mobile home") shall pay an annual tax to the county treasurer. Effective immediately.
















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FISCAL NOTE ACT MAY APPLY


HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY
















 


 


A BILL FOR









 











SB0485

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    AN ACT concerning revenue. 

 
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    Be it enacted by the People of the State of Illinois,
 
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represented in the General Assembly:


 
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    Section 5. The Mobile Home Local Services Tax Act is 
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amended  by changing Section 3 as follows:
 



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    (35 ILCS 515/3)  (from Ch. 120, par. 1203)



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    Sec. 3. Mobile homes in addition to such taxes as provided 
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in the "Use Tax Act"
shall be subject to the following 
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privilege tax only, and to no ad
valorem tax.  Except as 
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provided in Section 7, the owner of each inhabited
mobile home 
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shall pay to the county treasurer of the county in which such

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mobile home is located an annual tax to be
computed at the rate 
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shown in the table below:

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TAX YEAR FOLLOWING MODEL YEAR          TAX PER SQUARE FOOT

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        OF MOBILE HOME

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model year and 1st and 2nd

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year following:                               15¢

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3rd, 4th and 5th years following

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model year:                                 13.5¢

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6th, 7th and 8th years following

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model year:                                   12¢

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9th, 10th and 11th years following

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model year:                                 10.5¢

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12th, 13th and 14th years following

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model year:                                    9¢

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15th year following model year

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and subsequent years:                        7.5¢

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For purposes of this Act, the square-footage shall be based 
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upon the
 outside dimensions of the mobile home excluding the 
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length of the tongue
and hitch.  The owner of a mobile home on 
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January 1 of any year shall be
liable for the tax of that year,

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except that the owner of a mobile home on July 1, 1976, shall 
 


 






SB0485
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be liable
for the tax for the period of
July 1, 1976, to 
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December 31, 1976.
This is not a limitation on any home rule 
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county.

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(Source: P.A. 79-1184.)

 

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    Section 99. Effective date. This Act takes effect upon 
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becoming law.