Illinois Compiled Statutes 35 Revenue: Article -
- Illinois Mobile Home Local Services Tax Act. - 35 ILCS 515, Section 1
(a) As used in this Act, "manufactured home" means a factory-assembled, completely integrated structure designed for permanent habitation, with a permanent chassis, and so constructed...
- Illinois Mobile Home Local Services Tax Act. - 35 ILCS 515, Section 2
As used in this Act, the phrase "mobile home park" has the meaning ascribed to it by Section 2.5 of "An Act to provide...
- Illinois Mobile Home Local Services Tax Act. - 35 ILCS 515, Section 2.1
As used in this Act "permanent habitation" means available for habitation for a period of 2 or more months. (Source: P.A. 79-1184.)
- Illinois Mobile Home Local Services Tax Act. - 35 ILCS 515, Section 2.2
Abandoned mobile home defined. As used in this Act, "abandoned mobile home" means a mobile home that has no owner currently residing in the mobile...
- Illinois Mobile Home Local Services Tax Act. - 35 ILCS 515, Section 3
Mobile homes in addition to such taxes as provided in the "Use Tax Act" shall be subject to the following privilege tax only, and to...
- Illinois Mobile Home Local Services Tax Act. - 35 ILCS 515, Section 3.5
Sunset of exemptions, credits, and deductions. The application of every exemption, credit, and deduction against tax imposed by this Act that becomes law after...
- Illinois Mobile Home Local Services Tax Act. - 35 ILCS 515, Section 4
The owner of each inhabited mobile home or manufactured home located in this State, but not located inside of a mobile home park, on the...
- Illinois Mobile Home Local Services Tax Act. - 35 ILCS 515, Section 5
The township assessor, county assessor or supervisor of assessments, within 7 days after filing of a registration, shall deliver such registration to the county...
- Illinois Mobile Home Local Services Tax Act. - 35 ILCS 515, Section 6
Computation, certification, and distribution of tax. Except as otherwise provided in this Section, within 60 days of receipt of each registration form, the county...
- Illinois Mobile Home Local Services Tax Act. - 35 ILCS 515, Section 6.1
If a tax bill is in error as to the square footage of the mobile home or as to the rate of tax, the...
- Illinois Mobile Home Local Services Tax Act. - 35 ILCS 515, Section 7
The local services tax for owners of mobile homes who (a) are actually residing in such mobile homes, (b) hold title to such mobile home...
- Illinois Mobile Home Local Services Tax Act. - 35 ILCS 515, Section 7.5
Exemption for disabled veterans. (a) Beginning on January 1, 2004, a mobile home owned and used exclusively by a disabled veteran or the spouse or...
- Illinois Mobile Home Local Services Tax Act. - 35 ILCS 515, Section 8
Failure to pay tax; lien. If any local services tax imposed by this Act is not paid when due, the county treasurer of the...
- Illinois Mobile Home Local Services Tax Act. - 35 ILCS 515, Section 9
Additional charge for delinquent taxes; penalty for fraud. For taxable years prior to 2003, if any local services tax, or part thereof, imposed by...
- Illinois Mobile Home Local Services Tax Act. - 35 ILCS 515, Section 9.1
This Act does not apply to mobile homes in counties with a population exceeding 2,000,000 inhabitants. (Source: P.A. 79-1184.)
- Illinois Mobile Home Local Services Tax Act. - 35 ILCS 515, Section 9.2
If any section, sub-section, sentence or clause of this Act shall be adjudged unconstitutional, such adjudication shall not affect the validity of the Act...
- Illinois Mobile Home Local Services Tax Act. - 35 ILCS 515, Section 9.3
Ordinances for delay of penalties and sale following disaster. (a) Beginning in tax year 2011, the county board of a county that has been designated...
- Illinois Mobile Home Local Services Tax Act. - 35 ILCS 515, Section 10
Mobile home dealers shall within 10 days after any retail sale and delivery of a mobile home, notify the county clerk of the county...
- Illinois Mobile Home Local Services Tax Act. - 35 ILCS 515, Section 10.1
Notice to assessor of ownership change. An operator of a mobile home park licensed under the provisions of the Mobile Home Park Act and...
- Illinois Mobile Home Local Services Tax Act. - 35 ILCS 515, Section 11
Before any mobile home subject to the tax imposed by this Act may be moved, the transporting company must obtain a permit from the county...
- Illinois Mobile Home Local Services Tax Act. - 35 ILCS 515, Section 12
It shall be a Class B misdemeanor to fail to submit information required under this Act or to knowingly submit any false information under...
- Illinois Mobile Home Local Services Tax Act. - 35 ILCS 515, Section 13
If any provision of this Act or the application thereof to any person or circumstance is held invalid, such invalidity does not affect other...
- Illinois Mobile Home Local Services Tax Act. - 35 ILCS 515, Section 14
This Act shall be known and may be cited as the "Mobile Home Local Services Tax Act". (Source: P.A. 79-1184.)
Last modified: February 18, 2015