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95TH GENERAL ASSEMBLY
State of Illinois
2007 and 2008 HB4598
Introduced , by Rep. William B. Black SYNOPSIS AS INTRODUCED: |
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35 ILCS 515/1 |
from Ch. 120, par. 1201 |
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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 |
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A BILL FOR
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HB4598 |
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LRB095 17404 BDD 43476 b |
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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 |