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| 1 | AMENDMENT TO HOUSE BILL 476
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| 2 | AMENDMENT NO. ______. Amend House Bill 476, AS AMENDED, by | ||||||
| 3 | inserting Sections 5 and 10 in their proper numeric sequence as | ||||||
| 4 | follows:
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| 5 | "Section 5. The Use Tax Act is amended by adding Section | ||||||
| 6 | 3-3 as follows: | ||||||
| 7 | (35 ILCS 105/3-3 new) | ||||||
| 8 | Sec. 3-3. Mobile home sales. Beginning January 1, 2011, the | ||||||
| 9 | tax imposed under this Act on new mobile homes or new | ||||||
| 10 | manufactured homes to be located outside of a mobile home park | ||||||
| 11 | shall be calculated against 40% of the selling price of the | ||||||
| 12 | home and against 100% of the selling price of any other | ||||||
| 13 | building materials used in the installation and set up of the | ||||||
| 14 | home. This provision does not change the current calculation of | ||||||
| 15 | the use tax for new mobile homes or manufactured homes to be | ||||||
| 16 | located inside of a mobile home park. There shall be no use tax | ||||||
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| 1 | on the resale of mobile homes or manufactured homes located | ||||||
| 2 | outside or inside mobile home parks. | ||||||
| 3 | Section 10. The Retailers' Occupation Tax Act is amended by | ||||||
| 4 | adding Section 5m as follows: | ||||||
| 5 | (35 ILCS 120/5m new) | ||||||
| 6 | Sec. 5m. Mobile home sales. Beginning January 1, 2011, the | ||||||
| 7 | tax imposed under this Act on new mobile homes or new | ||||||
| 8 | manufactured homes to be located outside of a mobile home park | ||||||
| 9 | shall be calculated against 40% of the selling price of the | ||||||
| 10 | home and against 100% of the selling price of any other | ||||||
| 11 | building materials used in the installation and set up of the | ||||||
| 12 | home. This provision does not change the current calculation of | ||||||
| 13 | the retailers' occupation tax for new mobile homes or | ||||||
| 14 | manufactured homes to be located inside of a mobile home park. | ||||||
| 15 | There shall be no retailers' occupation tax on the resale of | ||||||
| 16 | mobile homes or manufactured homes located outside or inside | ||||||
| 17 | mobile home parks.".
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