093_HB2528
LRB093 10174 SJM 10428 b
1 AN ACT in relation to taxes.
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 1 as follows:
6 (35 ILCS 515/1) (from Ch. 120, par. 1201)
7 Sec. 1. As used in this Act, "mobile home" means a
8 factory assembled structure designed for permanent habitation
9 and so constructed as to permit its transport on wheels,
10 temporarily or permanently attached to its frame, from the
11 place of its construction to the location, or subsequent
12 locations, and placement on a temporary foundation, at which
13 it is intended to be a permanent habitation, and situated so
14 as to permit the occupancy thereof as a dwelling place for
15 one or more persons, provided that any such structure resting
16 in whole on a permanent foundation, with wheels, tongue and
17 hitch removed at the time of registration provided for in
18 Section 4 of this Act, shall not be construed as a "mobile
19 home", but shall be assessed and taxed as real property as
20 defined by Section 1-130 of the Property Tax Code. Mobile
21 homes owned by a corporation or partnership and on which
22 personal property taxes are paid as required under the
23 Revenue Act of 1939 shall not be subject to this tax. Mobile
24 homes located on a dealer's lot for resale purposes or as an
25 office shall not be subject to this tax.
26 (Source: P.A. 88-670, eff. 12-2-94.)
27 Section 99. Effective date. This Act takes effect on
28 January 1, 2004.