State of Illinois
92nd General Assembly
Legislation

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92_HB2102

 
                                               LRB9202628TAtm

 1        AN ACT concerning 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 3 as follows:

 6        (35 ILCS 515/3) (from Ch. 120, par. 1203)
 7        Sec. 3.  Mobile  homes  in  addition  to  such  taxes  as
 8    provided  in  the  "Use  Tax  Act"  shall  be  subject to the
 9    following privilege tax only,  and  to  no  ad  valorem  tax.
10    Except  as provided in Section 7, the owner of each inhabited
11    mobile home shall pay to the county treasurer of  the  county
12    in  which  such  mobile  home  is located an annual tax to be
13    computed at the rate shown in the table below:
14              FOR TAXABLE YEAR 2001 AND PRIOR THERETO:
15    TAX YEAR FOLLOWING MODEL YEAR          TAX PER SQUARE FOOT
16             OF MOBILE HOME
17    model year and 1st and 2nd
18    year following:                               15¢
19    3rd, 4th and 5th years following
20    model year:                                 13.5¢
21    6th, 7th and 8th years following
22    model year:                                   12¢
23    9th, 10th and 11th years following
24    model year:                                 10.5¢
25    12th, 13th and 14th years following
26    model year:                                    9¢
27    15th year following model year
28    and subsequent years:                        7.5¢
29                FOR TAXABLE YEAR 2002 AND THEREAFTER:
30    TAX YEAR FOLLOWING MODEL YEAR          TAX PER SQUARE FOOT
31             OF MOBILE HOME
 
                            -2-                LRB9202628TAtm
 1    model year and 1st and 2nd
 2    year following:                               75¢
 3    3rd, 4th and 5th years following
 4    model year:                                 67.5¢
 5    6th, 7th and 8th years following
 6    model year:                                   60¢
 7    9th, 10th and 11th years following
 8    model year:                                 52.5¢
 9    12th, 13th and 14th years following
10    model year:                                   45¢
11    15th year following model year
12    and subsequent years:                       37.5¢
13    For purposes of this Act, the square-footage shall  be  based
14    upon the  outside dimensions of the mobile home excluding the
15    length  of  the tongue and hitch.  The owner of a mobile home
16    on January 1 of any year shall be liable for the tax of  that
17    year, except that the owner of a mobile home on July 1, 1976,
18    shall  be  liable for the tax for the period of July 1, 1976,
19    to December 31, 1976. This is not a limitation  on  any  home
20    rule county.
21    (Source: P.A. 79-1184.)

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