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