95TH GENERAL ASSEMBLY
State of Illinois
2007 and 2008
HB4598


 
Introduced , by Rep. William B. Black
 
SYNOPSIS AS INTRODUCED:
 		














35 ILCS 515/1
  from Ch. 120, par. 1201







    Amends the Mobile Home Local Services Tax Act. Changes the definition of "mobile home" to mean a factory-assembled
structure designed for permanent habitation, the purchase of which incurs tax liability under the Use Tax Act or the Retailers' Occupation Tax Act and entitles the purchaser to a title to that dwelling. Effective immediately.
















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FISCAL NOTE ACT MAY APPLY


HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY
















 


 


A BILL FOR









 











HB4598

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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 1 as follows:
 



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    (35 ILCS 515/1)  (from Ch. 120, par. 1201)



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    Sec. 1. As used in this Act, "mobile home" means a factory 
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assembled
structure designed for permanent habitation, the 
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purchase of which incurs tax liability under the Use Tax Act or 
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the Retailers' Occupation Tax Act and entitles the purchaser to 
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a title to that dwelling and so constructed as to permit its

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transport on wheels, temporarily or permanently attached to its 
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frame, from the
place of its construction to the location, or 
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subsequent locations, and
placement on a temporary foundation, 
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at which it is intended to be a permanent
habitation, and 
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situated so as to permit the occupancy thereof as a dwelling

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place for one or more persons, provided that any such structure 
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resting in
whole on a permanent foundation, with wheels, tongue 
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and hitch removed at the
time of registration provided for in 
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Section 4 of this Act, shall not be
construed as a "mobile 
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home", but shall be assessed and taxed as real property
as 
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defined by Section 1-130 of the Property Tax Code. Mobile homes 
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owned by a
corporation or partnership and on which personal 
 


 






HB4598
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1
property taxes are paid as
required under the Revenue Act of 
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1939 shall not be subject to this tax. Mobile
homes located on 
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a dealer's lot for resale purposes or as an office shall not
be 
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subject to this tax.

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(Source: P.A. 88-670, eff. 12-2-94.)

 

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