|  |
Public Act 102-0941
Public Act 0941 102ND GENERAL ASSEMBLY
|
Public Act 102-0941
| | HB4639 Enrolled | LRB102 23835 RAM 33027 b |
|
| AN ACT concerning manufactured home dealers.
| Be it enacted by the People of the State of Illinois,
| represented in the General Assembly:
| Section 5. The Illinois Income Tax Act is amended by | changing Section 917 as follows:
| (35 ILCS 5/917) (from Ch. 120, par. 9-917)
| Sec. 917. Confidentiality and information sharing.
| (a) Confidentiality.
Except as provided in this Section, | all information received by the Department
from returns filed | under this Act, or from any investigation conducted under
the | provisions of this Act, shall be confidential, except for | official purposes
within the Department or pursuant to | official procedures for collection
of any State tax or | pursuant to an investigation or audit by the Illinois
State | Scholarship Commission of a delinquent student loan or | monetary award
or enforcement of any civil or criminal penalty | or sanction
imposed by this Act or by another statute imposing | a State tax, and any
person who divulges any such information | in any manner, except for such
purposes and pursuant to order | of the Director or in accordance with a proper
judicial order, | shall be guilty of a Class A misdemeanor. However, the
| provisions of this paragraph are not applicable to information | furnished
to (i) the Department of Healthcare and Family |
| Services (formerly
Department of Public Aid), State's | Attorneys, and the Attorney General for child support | enforcement purposes and (ii) a licensed attorney representing | the taxpayer where an appeal or a protest
has been filed on | behalf of the taxpayer. If it is necessary to file information | obtained pursuant to this Act in a child support enforcement | proceeding, the information shall be filed under seal. The | furnishing upon request of the Auditor General, or his or her | authorized agents, for official use of returns filed and | information related thereto under this Act is deemed to be an | official purpose within the Department within the meaning of | this Section.
| (b) Public information. Nothing contained in this Act | shall prevent
the Director from publishing or making available | to the public the names
and addresses of persons filing | returns under this Act, or from publishing
or making available | reasonable statistics concerning the operation of the
tax | wherein the contents of returns are grouped into aggregates in | such a
way that the information contained in any individual | return shall not be
disclosed.
| (c) Governmental agencies. The Director may make available | to the
Secretary of the Treasury of the United States or his | delegate, or the
proper officer or his delegate of any other | state imposing a tax upon or
measured by income, for | exclusively official purposes, information received
by the | Department in the administration of this Act, but such |
| permission
shall be granted only if the United States or such | other state, as the case
may be, grants the Department | substantially similar privileges. The Director
may exchange | information with the Department of Healthcare and Family | Services and the
Department of Human Services (acting as | successor to the Department of Public
Aid under the Department | of Human Services Act) for
the purpose of verifying sources | and amounts of income and for other purposes
directly | connected with the administration of this Act, the Illinois | Public Aid Code, and any other health benefit program | administered by the State. The Director may exchange | information with the Director of
the Department of Employment | Security for the purpose of verifying sources
and amounts of | income and for other purposes directly connected with the
| administration of this Act and Acts administered by the | Department of
Employment
Security.
The Director may make | available to the Illinois Workers' Compensation Commission
| information regarding employers for the purpose of verifying | the insurance
coverage required under the Workers' | Compensation Act and Workers'
Occupational Diseases Act. The | Director may exchange information with the Illinois Department | on Aging for the purpose of verifying sources and amounts of | income for purposes directly related to confirming eligibility | for participation in the programs of benefits authorized by | the Senior Citizens and Persons with Disabilities Property Tax | Relief and Pharmaceutical Assistance Act. The Director may |
| exchange information with the State Treasurer's Office and the | Department of Employment Security for the purpose of | implementing, administering, and enforcing the Illinois Secure | Choice Savings Program Act. The Director may exchange | information with the State Treasurer's Office for the purpose | of administering the Revised Uniform Unclaimed Property Act or | successor Acts. The Director may make information available to | the Secretary of State for the purpose of administering | Section 5-901 of the Illinois Vehicle Code. The Director may | exchange information with the State Treasurer's Office for the | purpose of administering the Illinois Higher Education Savings | Program established under Section 16.8 of the State Treasurer | Act.
| The Director may make available to any State agency, | including the
Illinois Supreme Court, which licenses persons | to engage in any occupation,
information that a person | licensed by such agency has failed to file
returns under this | Act or pay the tax, penalty and interest shown therein,
or has | failed to pay any final assessment of tax, penalty or interest | due
under this Act.
The Director may make available to any | State agency, including the Illinois
Supreme
Court, | information regarding whether a bidder, contractor, or an | affiliate of a
bidder or
contractor has failed to file returns | under this Act or pay the tax, penalty,
and interest
shown | therein, or has failed to pay any final assessment of tax, | penalty, or
interest due
under this Act, for the limited |
| purpose of enforcing bidder and contractor
certifications.
For | purposes of this Section, the term "affiliate" means any | entity that (1)
directly,
indirectly, or constructively | controls another entity, (2) is directly,
indirectly, or
| constructively controlled by another entity, or (3) is subject | to the control
of
a common
entity. For purposes of this | subsection (a), an entity controls another entity
if
it owns,
| directly or individually, more than 10% of the voting | securities of that
entity.
As used in
this subsection (a), the | term "voting security" means a security that (1)
confers upon | the
holder the right to vote for the election of members of the | board of directors
or similar
governing body of the business | or (2) is convertible into, or entitles the
holder to receive
| upon its exercise, a security that confers such a right to | vote. A general
partnership
interest is a voting security.
| The Director may make available to any State agency, | including the
Illinois
Supreme Court, units of local | government, and school districts, information
regarding
| whether a bidder or contractor is an affiliate of a person who | is not
collecting
and
remitting Illinois Use taxes, for the | limited purpose of enforcing bidder and
contractor
| certifications.
| The Director may also make available to the Secretary of | State
information that a corporation which has been issued a | certificate of
incorporation by the Secretary of State has | failed to file returns under
this Act or pay the tax, penalty |
| and interest shown therein, or has failed
to pay any final | assessment of tax, penalty or interest due under this Act.
An | assessment is final when all proceedings in court for
review | of such assessment have terminated or the time for the taking
| thereof has expired without such proceedings being instituted. | For
taxable years ending on or after December 31, 1987, the | Director may make
available to the Director or principal | officer of any Department of the
State of Illinois, | information that a person employed by such Department
has | failed to file returns under this Act or pay the tax, penalty | and
interest shown therein. For purposes of this paragraph, | the word
"Department" shall have the same meaning as provided | in Section 3 of the
State Employees Group Insurance Act of | 1971.
| (d) The Director shall make available for public
| inspection in the Department's principal office and for | publication, at cost,
administrative decisions issued on or | after January
1, 1995. These decisions are to be made | available in a manner so that the
following
taxpayer | information is not disclosed:
| (1) The names, addresses, and identification numbers | of the taxpayer,
related entities, and employees.
| (2) At the sole discretion of the Director, trade | secrets
or other confidential information identified as | such by the taxpayer, no later
than 30 days after receipt | of an administrative decision, by such means as the
|
| Department shall provide by rule.
| The Director shall determine the
appropriate extent of the
| deletions allowed in paragraph (2). In the event the taxpayer | does not submit
deletions,
the Director shall make only the | deletions specified in paragraph (1).
| The Director shall make available for public inspection | and publication an
administrative decision within 180 days | after the issuance of the
administrative
decision. The term | "administrative decision" has the same meaning as defined in
| Section 3-101 of Article III of the Code of Civil Procedure. | Costs collected
under this Section shall be paid into the Tax | Compliance and Administration
Fund.
| (e) Nothing contained in this Act shall prevent the | Director from
divulging
information to any person pursuant to | a request or authorization made by the
taxpayer, by an | authorized representative of the taxpayer, or, in the case of
| information related to a joint return, by the spouse filing | the joint return
with the taxpayer.
| (Source: P.A. 102-61, eff. 7-9-21; 102-129, eff. 7-23-21; | revised 8-10-21.)
| Section 10. The Retailers' Occupation Tax Act is amended | by changing Section 11 as follows:
| (35 ILCS 120/11) (from Ch. 120, par. 450)
| Sec. 11. All information received by the Department from |
| returns filed
under this Act, or from any investigation | conducted under this Act, shall
be confidential, except for | official purposes, and any person, including a third party as | defined in the Local Government Revenue Recapture Act, who | divulges
any such information in any manner, except in | accordance with a proper
judicial order or as otherwise | provided by law, including the Local Government Revenue | Recapture Act, shall be guilty of a Class
B misdemeanor with a | fine not to exceed $7,500.
| Nothing in this Act prevents the Director of Revenue from | publishing or
making available to the public the names and | addresses of persons filing
returns under this Act, or | reasonable statistics concerning the operation
of the tax by | grouping the contents of returns so the information in any
| individual return is not disclosed.
| Nothing in this Act prevents the Director of Revenue from | divulging to
the United States Government or the government of | any other state, or any
officer or agency thereof, for | exclusively official purposes, information
received by the | Department in administering this Act, provided that such
other | governmental agency agrees to divulge requested tax | information to
the Department.
| The Department's furnishing of information derived from a | taxpayer's
return or from an investigation conducted under | this Act to the surety on a
taxpayer's bond that has been | furnished to the Department under this Act,
either to provide |
| notice to such surety of its potential liability under
the | bond or, in order to support the Department's demand for | payment from
such surety under the bond, is an official | purpose within the meaning of
this Section.
| The furnishing upon request of information obtained by the | Department
from returns filed under this Act or investigations | conducted under this
Act to the Illinois Liquor Control | Commission for official use is deemed to
be an official | purpose within the meaning of this Section.
| Notice to a surety of potential liability shall not be | given unless the
taxpayer has first been notified, not less | than 10 days prior thereto, of
the Department's intent to so | notify the surety.
| The furnishing upon request of the Auditor General, or his | authorized agents,
for official use, of returns filed and | information related thereto under
this Act is deemed to be an | official purpose within the meaning of this
Section.
| Where an appeal or a protest has been filed on behalf of a | taxpayer, the
furnishing upon request of the attorney for the | taxpayer of returns filed
by the taxpayer and information | related thereto under this Act is deemed
to be an official | purpose within the meaning of this Section.
| The furnishing of financial information to a municipality | or county, upon request of the chief executive officer | thereof, is an official purpose within the meaning of this | Section,
provided the municipality or county agrees in
writing |
| to the requirements of this Section. Information provided to | municipalities and counties under this paragraph shall be | limited to: (1) the business name; (2) the business address; | (3) the standard classification number assigned to the | business; (4) net revenue distributed to the requesting | municipality or county that is directly related to the | requesting municipality's or county's local share of the | proceeds under the Use Tax Act, the Service Use Tax Act, the | Service Occupation Tax Act, and the Retailers' Occupation Tax | Act distributed from the Local Government Tax Fund, and, if | applicable, any locally imposed retailers' occupation tax or | service occupation tax; and (5) a listing of all businesses | within the requesting municipality or county by account | identification number and address. On and after July 1, 2015, | the furnishing of financial information to municipalities and | counties under this paragraph may be by electronic means. If | the Department may furnish financial information to a | municipality or county under this paragraph, then the chief | executive officer of the municipality or county may, in turn, | provide that financial information to a third party pursuant | to the Local Government Revenue Recapture Act. However, the | third party shall agree in writing to the requirements of this | Section and meet the requirements of the Local Government | Revenue Recapture Act.
| Information so provided shall be subject to all | confidentiality provisions
of this Section. The written |
| agreement shall provide for reciprocity,
limitations on | access, disclosure, and procedures for requesting information. | For the purposes of furnishing financial information to a | municipality or county under this Section, "chief executive | officer" means the mayor of a city, the village board | president of a village, the mayor or president of an | incorporated town, the county executive of a county that has | adopted the county executive form of government, the president | of the board of commissioners of Cook County, or the | chairperson of the county board or board of county | commissioners of any other county.
| The Department may make available to the Board of Trustees | of any Metro
East Mass Transit District information contained | on transaction reporting
returns required to be filed under | Section 3 of this Act that report sales made
within the | boundary of the taxing authority of that Metro East Mass | Transit
District, as provided in Section 5.01 of the Local | Mass Transit District Act.
The disclosure shall be made | pursuant to a written agreement between the
Department and the | Board of Trustees of a Metro East Mass Transit District,
which | is an official purpose within the meaning of this Section. The | written
agreement between the Department and the Board of | Trustees of a Metro East
Mass Transit District shall provide | for reciprocity, limitations on access,
disclosure, and | procedures for requesting information. Information so provided
| shall be subject to all confidentiality provisions of this |
| Section.
| The Director may make available to any State agency, | including the
Illinois Supreme Court, which licenses persons | to engage in any occupation,
information that a person | licensed by such agency has failed to file
returns under this | Act or pay the tax, penalty and interest shown therein,
or has | failed to pay any final assessment of tax, penalty or interest | due
under this Act.
The Director may make available to any | State agency, including the Illinois
Supreme
Court, | information regarding whether a bidder, contractor, or an | affiliate of a
bidder or
contractor has failed to collect and | remit Illinois Use tax on sales into
Illinois, or any tax
under | this Act or pay the tax, penalty, and interest shown therein, | or has
failed to pay any
final assessment of tax, penalty, or | interest due under this Act, for the
limited purpose of
| enforcing bidder and contractor certifications. The Director | may make available
to units
of local government and school | districts that require bidder and contractor
certifications,
| as set forth in Sections 50-11 and 50-12 of the Illinois | Procurement Code,
information
regarding whether a bidder, | contractor, or an affiliate of a bidder or
contractor has | failed
to collect and remit Illinois Use tax on sales into | Illinois, file returns under
this Act, or
pay the tax, | penalty, and interest shown therein, or has failed to pay any | final
assessment
of tax, penalty, or interest due under this | Act, for the limited purpose of
enforcing bidder
and |
| contractor certifications. For purposes of this Section, the | term
"affiliate" means any
entity that (1) directly, | indirectly, or constructively controls another
entity,
(2) is | directly,
indirectly, or constructively controlled by another | entity, or (3) is subject
to
the control of
a common entity. | For purposes of this Section, an entity controls another
| entity
if it owns,
directly or individually, more than 10% of | the voting securities of that
entity.
As used in
this Section, | the term "voting security" means a security that (1) confers | upon
the holder
the right to vote for the election of members | of the board of directors or
similar governing
body of the | business or (2) is convertible into, or entitles the holder to
| receive upon its
exercise, a security that confers such a | right to vote. A general partnership
interest is a
voting | security.
| The Director may make available to any State agency, | including the
Illinois
Supreme Court, units of local | government, and school districts, information
regarding
| whether a bidder or contractor is an affiliate of a person who | is not
collecting
and
remitting Illinois Use taxes for the | limited purpose of enforcing bidder and
contractor
| certifications.
| The Director may also make available to the Secretary of | State
information that a limited liability company, which has | filed articles of
organization with the Secretary of State, or | corporation which has been
issued a certificate of |
| incorporation by the Secretary of State has failed to
file | returns under this Act or pay the tax, penalty and interest | shown therein,
or has failed to pay any final assessment of | tax, penalty or interest due under
this Act. An assessment is | final when all proceedings in court for review of
such | assessment have terminated or the time for the taking thereof | has expired
without such proceedings being instituted.
| The Director shall make available for public inspection in | the Department's
principal office and for publication, at | cost, administrative decisions issued
on or after January 1, | 1995. These decisions are to be made available in a
manner so | that the following taxpayer information is not disclosed:
| (1) The names, addresses, and identification numbers | of the taxpayer,
related entities, and employees.
| (2) At the sole discretion of the Director, trade | secrets
or other confidential information identified as | such by the taxpayer, no later
than 30 days after receipt | of an administrative decision, by such means as the
| Department shall provide by rule.
| The Director shall determine the appropriate extent of the | deletions allowed
in paragraph (2). In the event the taxpayer | does not submit deletions, the
Director shall make only the | deletions specified in paragraph (1).
| The Director shall make available for public inspection | and publication an
administrative decision within 180 days | after the issuance of the
administrative decision. The term |
| "administrative decision" has the same
meaning as defined in | Section 3-101 of Article III of the Code of Civil
Procedure. | Costs collected under this Section shall be paid into the Tax
| Compliance and Administration Fund.
| Nothing contained in this Act shall prevent the Director | from divulging
information to any person pursuant to a request | or authorization made by the
taxpayer or by an authorized | representative of the taxpayer.
| The furnishing of information obtained by the Department | from returns filed under Public Act 101-10 to the Department | of Transportation for purposes of compliance with Public Act | 101-10 regarding aviation fuel is deemed to be an official | purpose within the meaning of this Section. | The Director may make information available to the | Secretary of State for the purpose of administering Section | 5-901 of the Illinois Vehicle Code. | (Source: P.A. 101-10, eff. 6-5-19; 101-628, eff. 6-1-20; | 102-558, eff. 8-20-21.)
| Section 10. The Illinois Vehicle Code is amended by adding | Article IX to Chapter 5 as follows:
| (625 ILCS 5/Ch. 5 Art. IX heading new) | ARTICLE IX. MANUFACTURED HOME DEALERS
| (625 ILCS 5/5-901 new) |
| Sec. 5-901. Regulation of manufactured home dealers. | (a) As used in this Article: | "Established place of business" means the place owned or | leased and occupied by any person duly licensed or required to | be licensed as a manufactured home dealer for the purpose of | engaging in selling, buying, bartering, displaying, | exchanging, or dealing in, on consignment or otherwise, | manufactured homes and for such other ancillary purposes as | may be permitted by the Secretary by rule. | "Manufactured home" means a factory-assembled structure | built on a permanent chassis, transportable in one or more | sections in the travel mode, incapable of self-propulsion, | bears a label indicating the manufacturer's compliance with | the United States Department of Housing and Urban Development | standards, as applicable, and is designed for year-round | occupancy as a single-family residence when connected to | approved water, sewer, and electrical utilities. | "Manufactured home dealer" means: (1) an individual or | entity that engages in the business of acquiring or disposing | of new or used manufactured homes; (2) an individual or entity | who advertises or otherwise holds the individual or the entity | out as being engaged in the business of acquiring or selling | new or used manufactured homes; or (3) an individual or entity | who buys or sells more than 2 new or used manufactured homes | within a 12-month period. | (b) No person shall engage in this State in the business of |
| selling or dealing in, on consignment or otherwise, | manufactured homes of any make, or act as an intermediary, | agent, or broker for any manufactured home purchaser, other | than as a salesperson, or to represent or advertise that he or | she is so engaged, or intends to so engage, in the business, | unless licensed to do so by the Secretary of State under this | Section. | (c) An application for a manufactured home dealer's | license shall be filed with the Secretary of State Vehicle | Services Department and duly verified by oath, on such form as | the Secretary of State may prescribe, and shall contain all of | the following: | (1) The name and type of business organization of the | applicant, and his or her established place of business in | this State. | (2) If the applicant is a corporation, a list of its | officers, directors, and shareholders having a 10% or | greater ownership interest in the corporation. If the | applicant is a sole proprietorship, a partnership, a | limited liability company, an unincorporated association, | a trust, or any similar form of business organization, the | name and residence address of the proprietor, or the name | and residence address of each partner, member, officer, | director, trustee, or manager. | (3) A statement that the applicant has been approved | for registration under the Retailers' Occupation Tax Act |
| by the Department of Revenue, except that this requirement | does not apply to a manufactured home dealer who is | already licensed with the Secretary of State, and who is | only applying for a renewal of his or her license. As | evidence of this fact, the application shall be | accompanied by a certification from the Department of | Revenue showing that the Department has approved the | applicant for registration under the Retailers' Occupation | Tax Act. | (4) An application for a manufactured home dealer's | license shall be accompanied by a $1,000 license fee for | the applicant's established place of business. If the | application is made after June 15 of any year, the license | fee shall be $500 for the applicant's established place of | business. License fees shall be returnable only if the | application is denied by the Secretary of State. | Of the money received by the Secretary of State as | license fees under this paragraph (4), 95% shall be | deposited into the General Revenue Fund and 5% into the | Motor Vehicle License Plate Fund. | (5) A statement that no officer, director, shareholder | having a 10% or greater ownership interest, proprietor, | partner, member, officer, director, trustee, manager, or | other principal in the business of the applicant has | committed in the past 3 years any violation, as determined | in any civil, criminal, or administrative hearing |
| proceeding, of any one of the following Acts: | (A) the Anti-Theft Laws of this Code; | (B) the Certificate of Title Laws of this Code; | (C) the Offenses against Registration and | Certificates of Title Laws of this Code; | (D) the Dealers, Transporters, Wreckers, and | Rebuilders Laws of this Code; | (E) Section 21-2 of the Criminal Code of 2012, | criminal trespass to vehicles; | (F) the Retailers' Occupation Tax Act; | (G) the Consumer Installment Loan Act; | (H) the Retail Installment Sales Act; | (I) the Interest Act; | (J) the Illinois Wage Assignment Act; | (K) Part 8 of Article XII of the Code of Civil | Procedure; or | (L) the Consumer Fraud and Deceptive Business | Practices Act. | (6) A bond or certificate of deposit in the amount of | $150,000 for each license holder applicant intending to | act as a manufactured home dealer under this Section. The | bond shall be for the term of the license for which | application is made and shall expire not sooner than | December 31st of the year for which the license was | issued. The bond shall run to the People of the State of | Illinois and to customers asserting financial claims |
| against the dealer, with surety by a bonding or insurance | company authorized to do business in this State. It shall | be conditioned upon the proper transmittal of all title | and registration fees and taxes (excluding taxes under the | Retailers' Occupation Tax Act) accepted by the applicant | as a manufactured home dealer, and the execution of all of | the dealer's obligations to the customer, including | financial duties related to the acceptance and | disbursement of any funds paid to the dealer by the | customer, and conveyance of possession or ownership | documents of a manufactured home. | (7) Dealers in business for over 10 years may | substitute a certificate of insurance in lieu of the bond | or certificate of deposit upon renewing their license. | (8) Any other information concerning the business of | the applicant as the Secretary of State may by rule | prescribe. | (d) Any change that renders no longer accurate any | information contained in any application for a license under | this Section shall be amended within 30 days after the | occurrence of the change on a form the Secretary of State may | prescribe, by rule, accompanied by an amendatory fee of $25. | (e) The Secretary of State shall, within a reasonable time | after receipt, examine an application submitted under this | Section, and unless the Secretary makes a determination that | the application submitted does not conform with the |
| requirements of this Section or that grounds exist for a | denial of the application under subsection (f), grant the | applicant an initial manufactured home dealer's license in | writing for the established place of business of the applicant | in a form the Secretary may prescribe by rule, which shall | include the following: | (1) the name of the person or entity licensed; | (2) if a corporation, the name and address of its | officers; if a sole proprietorship, a partnership, an | unincorporated association, or any similar form of | business organization, the name and address of the | proprietor, or the name and address of each partner, | member, officer, director, trustee or manager; or if a | limited liability company, the name and address of the | general partner or partners, or managing member or | members; and | (3) the established place of business of the licensee. | (f) A license issued under this Section may be denied, | revoked, or suspended if the Secretary of State finds that the | applicant, or the officer, director, shareholder having a 10% | or greater ownership interest in the corporation, owner, | partner, trustee, manager, employee or the licensee has: | (1) violated this Section; | (2) made any material misrepresentation to the | Secretary of State in connection with an application for a | license, title, or registration; |
| (3) committed a fraudulent act in connection with | selling, bartering, exchanging, offering for sale, or | otherwise dealing in manufactured homes; | (4) not maintained an established place of business as | defined in this Section; | (5) failed to file or produce to the Secretary of | State any application, report, document, or other | pertinent books, records, documents, letters, contracts | required to be filed or produced under this Section or any | rule adopted by the Secretary of State pursuant to this | Section; | (6) failed to pay any fees or taxes due under this | Code, or has failed to transmit any fees or taxes received | by him or her for transmittal by him or her to the | Secretary of State or the State of Illinois; | (7) failed to transfer title to a manufactured home | when legally required to do so; or | (8) violated any of the following: | (A) the Anti-Theft Laws of this Code; | (B) the Certificate of Title Laws of this Code; | (C) the Offenses against Registration and | Certificates of Title Laws of this Code; | (D) the Dealers, Transporters, Wreckers, and | Rebuilders Laws of this Code; | (E) Section 21-2 of the Criminal Code of 2012, | criminal trespass to vehicles; |
| (F) the Retailers' Occupation Tax Act; | (G) the Consumer Installment Loan Act; | (H) the Retail Installment Sales Act; | (I) the Interest Act; | (J) the Illinois Wage Assignment Act; | (K) Part 8 of Article XII of the Code of Civil | Procedure; or | (L) the Consumer Fraud and Deceptive Business | Practices Act. | (g) In addition to other grounds specified in this | Section, the Secretary of State, on complaint of the | Department of Revenue, shall refuse the issuance or renewal of | a license, or suspend or revoke such a license, for any of the | following violations of the Retailers' Occupation Tax Act, the | tax imposed on corporations under subsection (b) of Section | 201 of the Illinois Income Tax Act, the Personal Property Tax | Replacement Income Tax imposed under subsections (c) and (d) | of Section 201 of the Illinois Income Tax Act, or the tax | imposed under Section 704A of the Illinois Income Tax Act: | (1) failure to make a tax return; | (2) the filing of a fraudulent return; | (3) failure to pay all or part of any tax or penalty | finally determined to be due; | (4) failure to comply with the bonding requirements of | the Retailers' Occupation Tax Act. | (h) A license issued under this Section may be canceled by |
| the Secretary of State prior to its expiration in any of the | following situations: | (1) if a license is voluntarily surrendered by the | licensed person; | (2) if the business enterprise is a sole | proprietorship and the sole proprietor dies or is | imprisoned for any period exceeding 30 days; or | (3) if the license was issued to the wrong person or | corporation or contains an error on its face. | If any person whose license has been canceled wishes to | apply for another license, whether during the same license | year or any other year, that person shall be treated as a new | applicant and the cancellation of the person's prior license | shall not, in and of itself, be a bar to the issuance of a new | license. | (i) A license issued under this Section may be canceled | without a hearing if the Secretary of State is notified that | the applicant, or any officer, director, shareholder having a | 10% or greater ownership interest, owner, partner, trustee, | manager, employee, or member of the applicant or the licensee | has been convicted of any forcible felony or any felony | involving the selling, bartering, exchanging, offering for | sale, or otherwise dealing in ownership documents relating to | any of the above actions. | (j) The appropriate instrument evidencing the license or a | certified copy of the instrument, provided by the Secretary of |
| State, shall be kept posted conspicuously in the established | place of business of the licensee. | (k) All records related to the purchase, sale, or | acceptance for sale on consignment of any manufactured home | shall be maintained at the licensee's established place of | business. These records shall be retained for a period of not | less than 7 years, and shall be made available for inspection | upon the request of a Secretary of State auditor or an | investigator with the Secretary of State Department of Police. | (l) Except as provided in subsection (i), all licenses | granted under this Section shall expire by operation of law on | December 31st of the calendar year for which the licenses were | granted, unless sooner revoked or canceled under subsection | (f). | (m) Each person licensed as a manufactured home dealer is | required to furnish each purchaser of a manufactured home: | (1) in the case of a new manufactured home, a | manufacturer's statement of origin, and in the case of a | previously owned manufactured home, a certificate of | title, in either case properly assigned to the purchaser; | (2) a statement verified under oath that all | identifying numbers on the vehicle match the identifying | numbers on the certificate of title or manufacturer's | statement of origin; | (3) a bill of sale properly executed on behalf of the | purchaser; and |
| (4) for a new manufactured home, a warranty, and in | the case of a manufactured home for which the warranty has | been reinstated, a copy of the warranty; if no warranty is | provided, a disclosure or statement that the manufactured | home is being sold "AS IS". | (n) This Section does not apply to a seller who privately | owns his or her manufactured home as his or her main residence | and is selling the manufactured home to another individual or | to a licensee so long as that individual does not sell more | than 2 manufactured homes in one 12-month period. | (o) This Section does not apply to any person licensed | under the Real Estate License Act of 2000. | (p) The Secretary of State may adopt any rules necessary | to implement this Section. | (q) Any individual or entity licensed as a manufactured | home dealer or a community-based manufactured home dealer on | the effective date of this Section shall be entitled to act as | a manufactured home dealer under this Section for the duration | of any license in effect on the effective date of this | amendatory Act of the 102nd General Assembly, and shall be | eligible to be issued a manufactured home dealer's license | under this Section upon the expiration of any such license.
| (625 ILCS 5/5-101.2 rep.) | Section 15. The Illinois Vehicle Code is amended by | repealing Section 5-101.2.
|
| Section 99. Effective date. This Act takes effect July 1, | 2022. |
Effective Date: 7/1/2022
|
|
|
|
Translate
