State of Illinois
92nd General Assembly
Legislation

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92_SB0744

 
                                               LRB9208016SMdv

 1        AN ACT concerning 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 3 as follows:

 6        (35 ILCS 515/3) (from Ch. 120, par. 1203)
 7        Sec.  3.   Mobile  homes  in  addition  to  such taxes as
 8    provided in the  "Use  Tax  Act"  shall  be  subject  to  the
 9    following  privilege  tax only, and to no ad valorem tax. For
10    tax years before the 2002 tax year,  except  as  provided  in
11    Section  7, the owner of each inhabited mobile home shall pay
12    to the county treasurer of the county in  which  such  mobile
13    home  is  located  an  annual tax to be  computed at the rate
14    shown in the table below:
15    TAX YEAR FOLLOWING MODEL YEAR            TAX PER SQUARE FOOT
16             OF MOBILE HOME
17    model year and 1st and 2nd
18    year following:                                   15¢
19    3rd, 4th and 5th years following
20    model year:                                     13.5¢
21    6th, 7th and 8th years following
22    model year:                                       12¢
23    9th, 10th and 11th years following
24    model year:                                     10.5¢
25    12th, 13th and 14th years following
26    model year:                                        9¢
27    15th year following model year
28    and subsequent years:                            7.5¢
29        For tax year 2002 and thereafter, except as  provided  in
30    Section  7, the owner of each inhabited mobile home shall pay
31    to the county treasurer of the county  in  which  the  mobile
 
                            -2-                LRB9208016SMdv
 1    home  is  located  an  annual  tax to be computed at the rate
 2    shown in the table below:
 3    TAX YEAR FOLLOWING MODEL YEAR            TAX PER SQUARE FOOT
 4             OF MOBILE HOME
 5    model year and 1st, 2nd, and 3rd
 6    year following:                                  60¢
 7    4th, 5th, 6th, and 7th year following
 8    model year:                                      50¢
 9    8th, 9th, 10th, and 11th year following
10    model year:                                      45¢
11    12th, 13th, 14th, and 15th year following
12    model year:                                      40¢
13    16th, 17th, 18th, and 19th year following
14    model year:                                      35¢
15    20th year following model year
16    and subsequent years:                            30¢
17        For purposes of this Act,  the  square-footage  shall  be
18    based   upon  the  outside  dimensions  of  the  mobile  home
19    excluding the length of the tongue and hitch.  The owner of a
20    mobile home on January 1 of any year shall be liable for  the
21    tax  of  that year, except that the owner of a mobile home on
22    July 1, 1976, shall be liable for the tax for the  period  of
23    July  1, 1976, to December 31, 1976. This is not a limitation
24    on any home rule county.
25    (Source: P.A. 79-1184.)

26        Section 99.  Effective date.  This Act  takes  effect  on
27    January 1, 2002.

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