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Public Act 102-0941


 

Public Act 0941 102ND GENERAL ASSEMBLY

  
  
  

 


 
Public Act 102-0941
 
HB4639 EnrolledLRB102 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