SB0485 Engrossed LRB094 08869 BDD 39088 b

1     AN ACT concerning revenue.
 
2     Be it enacted by the People of the State of Illinois,
3 represented in the General Assembly:
 
4     Section 5. The Mobile Home Local Services Tax Act is
5 amended by changing Section 3 as follows:
 
6     (35 ILCS 515/3)  (from Ch. 120, par. 1203)
7     Sec. 3. Mobile homes in addition to such taxes as provided
8 in the "Use Tax Act" shall be subject to the following
9 privilege tax only, and to no ad valorem tax. Except as
10 provided in Section 7 and in those cases where the owner
11 notifies the local assessing authority, by sworn affidavit,
12 that the mobile home is uninhabited and will no longer be used
13 for human habitation, the owner of each inhabited mobile home
14 shall pay to the county treasurer of the county in which such
15 mobile home is located an annual tax to be computed at the rate
16 shown in the table below:
17 TAX YEAR FOLLOWING MODEL YEAR          TAX PER SQUARE FOOT
18         OF MOBILE HOME
19 model year and 1st and 2nd
20 year following:                               15¢
21 3rd, 4th and 5th years following
22 model year:                                 13.5¢
23 6th, 7th and 8th years following
24 model year:                                   12¢
25 9th, 10th and 11th years following
26 model year:                                 10.5¢
27 12th, 13th and 14th years following
28 model year:                                    9¢
29 15th year following model year
30 and subsequent years:                        7.5¢
31 For purposes of this Act, the square-footage shall be based
32 upon the outside dimensions of the mobile home excluding the

 

 

SB0485 Engrossed - 2 - LRB094 08869 BDD 39088 b

1 length of the tongue and hitch. The owner of a mobile home on
2 January 1 of any year shall be liable for the tax of that year,
3 except that the owner of a mobile home on July 1, 1976, shall
4 be liable for the tax for the period of July 1, 1976, to
5 December 31, 1976. This is not a limitation on any home rule
6 county.
7 (Source: P.A. 79-1184.)
 
8     Section 99. Effective date. This Act takes effect upon
9 becoming law.