Sen. Melinda Bush

Filed: 5/3/2019

 

 


 

 


 
10100HB0925sam001LRB101 05874 HLH 60091 a

1
AMENDMENT TO HOUSE BILL 925

2    AMENDMENT NO. ______. Amend House Bill 925 by replacing
3everything after the enacting clause with the following:
 
4    "Section 5. The Mobile Home Local Services Tax Act is
5amended by changing Section 9 as follows:
 
6    (35 ILCS 515/9)  (from Ch. 120, par. 1209)
7    Sec. 9. Additional charge for delinquent taxes; penalty for
8fraud. For taxable years prior to 2003, if any local services
9tax, or part thereof, imposed by this Act is not paid on or
10before the due date for such tax, interest on such amount at
11the rate of 1 1/2% per month shall be paid for the period from
12such due date to the date of payment of such amount. Except as
13otherwise provided in this Section, for For taxable year 2003
14and thereafter, if any local services tax, or part thereof,
15imposed by this Act is not paid on or before the due date for
16such tax, the taxpayer shall be required to pay a penalty of

 

 

10100HB0925sam001- 2 -LRB101 05874 HLH 60091 a

1$25 per month, or any portion thereof, not to exceed $100. In
2counties with a population of more than 700,000 and less than
3900,000, if any local services tax, or part thereof, imposed by
4this Act is not paid on or before the due date for such tax, the
5taxpayer shall be required to pay a penalty of $25 per month,
6or any portion thereof, not to exceed the lesser of (i) $100 or
7(ii) 50% of the original tax imposed. In all counties, if If
8such failure to pay such tax is the result of fraud, there
9shall be added to the tax as a penalty an amount equal to 50% of
10the deficiency.
11(Source: P.A. 92-807, eff. 1-1-03.)
 
12    Section 99. Effective date. This Act takes effect upon
13becoming law.".