093_HB2528

 
                                     LRB093 10174 SJM 10428 b

 1        AN ACT in relation to taxes.

 2        Be  it  enacted  by  the People of the State of Illinois,
 3    represented in the General Assembly:

 4        Section 5.  The Mobile Home Local  Services  Tax  Act  is
 5    amended by changing Section 1 as follows:

 6        (35 ILCS 515/1) (from Ch. 120, par. 1201)
 7        Sec.  1.   As  used  in  this  Act, "mobile home" means a
 8    factory assembled structure designed for permanent habitation
 9    and so constructed as to  permit  its  transport  on  wheels,
10    temporarily  or  permanently  attached to its frame, from the
11    place of its construction  to  the  location,  or  subsequent
12    locations,  and placement on a temporary foundation, at which
13    it is intended to be a permanent habitation, and situated  so
14    as  to  permit  the occupancy thereof as a dwelling place for
15    one or more persons, provided that any such structure resting
16    in whole on a permanent foundation, with wheels,  tongue  and
17    hitch  removed  at  the  time of registration provided for in
18    Section 4 of this Act, shall not be construed  as  a  "mobile
19    home",  but  shall  be assessed and taxed as real property as
20    defined by Section 1-130 of the  Property  Tax  Code.  Mobile
21    homes  owned  by  a  corporation  or partnership and on which
22    personal property  taxes  are  paid  as  required  under  the
23    Revenue  Act of 1939 shall not be subject to this tax. Mobile
24    homes located on a dealer's lot for resale purposes or as  an
25    office shall not be subject to this tax.
26    (Source: P.A. 88-670, eff. 12-2-94.)

27        Section  99.  Effective  date.   This Act takes effect on
28    January 1, 2004.