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91_HB3385
LRB9106858SMpkA
1 AN ACT to amend the Mobile Home Local Services Tax Act.
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 Sections 3, 6, and 9.1 as follows:
6 (35 ILCS 515/3) (from Ch. 120, par. 1203)
7 Sec. 3. Tax imposed; rates.
8 (a) Mobile homes in addition to such taxes as provided
9 in the "Use Tax Act" shall be subject to the following
10 privilege tax only, and to no ad valorem tax. Except as
11 provided in Section 7, the owner of each inhabited mobile
12 home shall pay to the county treasurer of the county in which
13 such mobile home is located an annual tax to be computed at
14 the rate shown in the applicable table below:
15 (b) The following table applies in counties with a
16 population of 2,000,000 or less:
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 (c) The following table applies in counties with a
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1 population of more than 2,000,000:
2 TAX YEAR FOLLOWING MODEL YEAR TAX PER SQUARE FOOT
3 OF MOBILE HOME
4 model year and 1st and 2nd
5 year following: 45¢
6 3rd, 4th and 5th years following
7 model year: 40.5¢
8 6th, 7th and 8th years following
9 model year: 36¢
10 9th, 10th and 11th years following
11 model year: 31.5¢
12 12th, 13th and 14th years following
13 model year: 27¢
14 15th year following model year
15 and subsequent years: 22.5¢
16 (d) For purposes of this Act, the square-footage shall
17 be based upon the outside dimensions of the mobile home
18 excluding the length of the tongue and hitch. The owner of a
19 mobile home on January 1 of any year shall be liable for the
20 tax of that year, except that the owner of a mobile home on
21 July 1, 1976, shall be liable for the tax for the period of
22 July 1, 1976, to December 31, 1976. This is not a limitation
23 on any home rule county.
24 (Source: P.A. 79-1184.)
25 (35 ILCS 515/6) (from Ch. 120, par. 1206)
26 Sec. 6. Computation; certification; distribution.
27 (a) Except as otherwise provided in this Section, within
28 60 days of receipt of each registration form, the county
29 clerk or, in counties in which a county assessor is elected
30 pursuant to Section 3-45 of the Property Tax Code, the county
31 assessor shall compute the tax due, as provided in Section 3,
32 and certify the tax to the county treasurer who shall mail
33 the tax bill to the owner of such mobile home at the time he
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1 receives the certification or on the annual billing date,
2 whichever occurs later. If the registration form is
3 accompanied by a receipt for privilege taxes paid in Illinois
4 for the current tax year, no further privilege tax shall be
5 imposed for the remainder of the current tax year. If the
6 mobile home is initially harbored after the annual liability
7 date, as provided in Section 3 of this Act, the county clerk
8 or county assessor shall reduce such tax 1/12 for each month
9 that has passed since such annual liability date. A mobile
10 home harbored after the first day of such month shall be
11 considered to have been harbored for the entire month for the
12 purposes of this Section. Thereafter, except for the year
13 1976, the county clerk or county assessor shall compute such
14 tax as of the first day of June of each year and certify the
15 tax to the county treasurer. Such tax shall be due and
16 payable to the county treasurer within 60 days after the
17 treasurer mails the tax bill to the address of record.
18 (b) In counties with a population of 2,000,000 or less,
19 the county treasurer shall distribute such taxes to the local
20 taxing districts within the boundaries of which such mobile
21 homes are located, in the same proportion as the property
22 taxes collectible for each such taxing district in the prior
23 year.
24 (c) In counties with a population of more than
25 2,000,000, the county treasurer shall distribute the taxes
26 only to school districts within the boundaries of which the
27 mobile homes are located and for which the certification
28 under Section 9.1 has been made. If there is more than one
29 school district for the territory within which a mobile home
30 is located and for which certification has been made, the
31 taxes shall be apportioned among those districts based upon
32 the most recent rates at which property taxes were extended.
33 (d) In order to effect the change of the annual billing
34 date and the date of liability, provided for by this
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1 amendatory Act of 1975, the county clerk shall compute such
2 tax as of July 1, 1976, for the 1/2 year period from July 1,
3 1976, through December 31, 1976, at 1/2 the amount of the
4 annual tax. The tax for such period shall be certified,
5 billed, collected and distributed in the same manner as is
6 provided in this Section as taxes for a full year, and shall
7 be subject to a proportionate reduction if the mobile home is
8 initially harbored after July 1, 1976 and before January 1,
9 1977.
10 (Source: P.A. 88-670, eff. 12-2-94.)
11 (35 ILCS 515/9.1) (from Ch. 120, par. 1209.1)
12 Sec. 9.1. Applicability.
13 (a) Beginning January 1, 2001, this Act applies does not
14 apply to mobile homes in all counties, except that it applies
15 in counties with a population of more than 2,000,000 only
16 with respect to school districts for which a certification
17 under subsection (b) has been made with a population
18 exceeding 2,000,000 inhabitants.
19 (b) After the effective date of this amendatory Act of
20 the 91st General Assembly, any school district with territory
21 in a county with a population of more than 2,000,000 may
22 conduct a survey to determine the number of its enrolled
23 students who reside in mobile homes. If the school district
24 determines, based on a survey of its students, that a
25 majority of the students enrolled in the school district and
26 residing in a county with a population of more than 2,000,000
27 reside in mobile homes, the board of education of that school
28 district may so certify the results of its survey to the
29 local assessment official to whom a mobile home registration
30 form would be due under Section 4. Upon that certification,
31 the provisions of this Act shall apply to mobile homes within
32 that school district, and the owners of mobile homes shall be
33 liable for the tax provided for in Section 3 beginning the
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1 following January 1. This Act shall continue to apply to the
2 mobile homes within that school district until the board of
3 education of the school district certifies to the same local
4 assessment official that a majority of the students presently
5 enrolled in the school district within the county with a
6 population of more than 2,000,000 do not reside in mobile
7 homes.
8 (c) Within 60 days of the school district certification
9 provided for in this Section, the appropriate local
10 assessment official shall determine the owners of the mobile
11 homes within the certifying school district and notify those
12 owners of their duties under this Act. The time period for
13 initial mobile home registration under Section 4 of this Act
14 shall be within 30 days of the notice from the appropriate
15 local assessment official.
16 (Source: P.A. 79-1184.)
17 Section 99. Effective date. This Act takes effect on
18 January 1, 2001.