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91_HB1454
LRB9103462PTpr
1 AN ACT to amend the Mobile Home Local Services Tax Act by
2 changing Section 1.
3 Be it enacted by the People of the State of Illinois,
4 represented in the General Assembly:
5 Section 5. The Mobile Home Local Services Tax Act is
6 amended by changing Section 1 as follows:
7 (35 ILCS 515/1) (from Ch. 120, par. 1201)
8 Sec. 1. Mobile home. As used in this Act, "mobile home"
9 means a factory assembled structure designed for permanent
10 habitation and so constructed as to permit its transport on
11 wheels, temporarily or permanently attached to its frame,
12 from the place of its construction to the location, or
13 subsequent locations, and placement on a temporary
14 foundation, at which it is intended to be a permanent
15 habitation, and situated so as to permit the occupancy
16 thereof as a dwelling place for one or more persons, provided
17 that any such structure resting in whole on a permanent
18 foundation, with wheels, tongue and hitch removed at the time
19 of registration provided for in Section 4 of this Act, shall
20 not be construed as a "mobile home", but shall be assessed
21 and taxed as real property as defined by Section 1-130 of the
22 Property Tax Code. Mobile homes owned by a corporation or
23 partnership and on which personal property taxes are paid as
24 required under the Revenue Act of 1939 shall not be subject
25 to this tax. Mobile homes located on a dealer's lot for
26 resale purposes or as an office shall not be subject to this
27 tax.
28 (Source: P.A. 88-670, eff. 12-2-94.)