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.