ARTICLE II – LOCAL SERVICES TAX (MOBILE HOME TAX)

        36-2-1        DEFINITIONS.

        “Manufactured Home”.  As used in this Article, “manufactured home” means a factory assembled structure designed for permanent habitation and so constructed as to permit its transport on wheels, temporarily or permanently attached to its frame, from the place of its construction to the location, or subsequent locations, and placement on a temporary foundation, at which it is intended to be a permanent habitation, and situated so as designed to permit the occupancy thereof as a dwelling place for one (1) or more persons, provided that any such structure resting in whole on a permanent foundation, with wheels, tongue and hitch removed at the time of registration provided for in Section 36-2-3 of this Article, shall not be construed as a “manufactured home”, but shall be assessed and taxed as real property as defined by Section 1 of the “Revenue Act of 1939”, filed May 17, 1939, as amended.  Manufactured homes owned by a corporation or partnership and on which personal property taxes are paid as required under the Revenue Act of 1939 shall not be subject to this tax.  Manufactured homes located on a dealer’s lot for resale purposes or as an office shall not be subject to this tax.

        “Manufactured Home Park”.  As used in this Article, the phrase “manufactured home park” has the meaning ascribed to it by Section 2.5 of “An Act to provide for, license and regulate manufactured homes and manufactured home parks and to repeal an act named herein”, approved September 8, 1971, as amended.  (See 210 ILCS 115/1)

        “Permanent Habitation”.  As used in this Article, “permanent habitation” means available for habitation for a period of two (2) or more months.

        36-2-2        TAX ESTABLISHED.  Manufactured homes in addition to such taxes as provided in the “Use Tax Act” shall be subject to the following local services tax, and to no ad valorem tax.  Except as provided in Section 36-2-7, the owner of each inhabited manufactured home shall pay to the County Treasurer of the County in which such mobile home is located an annual tax to be computed at the rate shown in the table below:

        Tax Year Following Model Year of Manufactured Home         Tax Per Square Foot

Model year and 1st and 2nd year following                                      $.15.0

3rd, 4th and 5th years following model year                                     $.13.5

6th, 7th and 8th years following model year                                     $.12.0

9th, 10th and 11th years following model year                                 $.10.5

12th, 13th and 14th years following model year                               $.09.0

15th year following model year and subsequent years                     $.07.5

 

For purposes of this Article, the square footage shall be based upon the outside dimensions of the mobile home excluding the length of the tongue and hitch.  The owner of a mobile home on January 1st of any year shall be liable for the tax of that year.

        36-2-3        CONTENTS OF REGISTRATION FORM.  The owner of each inhabited manufactured home located in this County on the effective date of this Article shall, within thirty (30) days after such date, file with the Supervisor of Assessments a manufactured home registration form containing the information hereinafter specified.  Manufactured home park operators shall forward a copy of the manufactured home registration form provided in Section 12 of “An Act to provide for, license and regulate manufactured homes and manufactured home parks and to repeal an Act named herein”, approved September 8, 1971, as amended to the Supervisor of Assessments within five (5) days of the entry of a manufactured home into such park.  The owner of a manufactured home not located in a manufactured home park shall, within thirty (30) days after initial placement of such manufactured home in the County and within thirty (30) days after movement of such manufactured home to a new location, file with the Supervisor of Assessments a manufactured home registration showing the name and address of the owner and every occupant of the manufactured home, the location of the manufactured home, the year of manufacture, and the square feet of floor space contained in such manufactured home.  Such registration shall also include the license number of such manufactured home and of the towing vehicle, if there be any, and the State issuing such licenses.  The registration shall be signed by the owner or occupant of the manufactured home.  It is the duty of the Supervisor of Assessments to require timely filling of a properly completed registration for each manufactured home located in his county.  Any person furnishing misinformation for purposes of registration or failing to file a required registration is guilty of a Class A misdemeanor.  (See 35 ILCS 515/4 and 210 ILCS 115/1)

        36-2-4        DELIVERY OF REGISTRATIONS TO COUNTY CLERK.  The Supervisor of Assessments, within seven (7) days after filing of a registration, shall deliver such registration to the County Clerk.  (See 35 ILCS 515/5)

        36-2-5        COMPUTATION OF TAX; DUE DATE.  Except as otherwise provided in this Section, within sixty (60) days of receipt of each registration form, the County Clerk shall compute the tax due, as provided in Section 36-2-2, and certify the tax to the County Treasurer who shall mail the tax bill to the owner of such manufactured home at the time he receives the certification or the annual billing date, whichever occurs later.  If the registration form is accompanied by a receipt for privilege taxes paid in Illinois for the current tax year, no further privilege tax shall be
imposed for the remainder of the current tax year.  If the manufactured home is initially harbored after the annual liability date, as provided in Section 36-2-2 of this Article, the County Clerk shall reduce such tax one-twelfth (1/12) for each month that has passed since such annual liability date.  A manufactured home harbored after the first day of such month shall be considered to have been harbored for the entire month for the purposes of this Section.  Thereafter, the County Clerk shall compute such tax as the first day of June of each year and certify the tax to the County Treasurer.  Such tax shall be due and payable to the County Treasurer within sixty (60) days after the Treasurer mails the tax bill to the address of record.  The County Treasurer shall distribute such taxes to the local taxing districts within the boundaries of which such manufactured homes are located, in the same proportion as the property taxes collectible for each such taxing district in the prior year.

        36-2-6        ERROR IN TAX BILL.  If a tax bill is in error as to the square footage of the manufactured home or as to the rate of tax, the owner may file an affidavit with the County Treasurer setting forth such error.  If the tax bill does not show the name of the correct owner, the person whose name appears as owner on the bill may file an affidavit with the County Treasurer so stating the identity of the correct owner, if known.  Upon the filing of an affidavit as provided in this Section, the County Treasurer shall issue a corrected bill and shall so indicate on his records.  (See 35 ILCS 515/7)

        36-2-7        REDUCTION OF LOCAL SERVICES TAX; CONDITIONS.  The local services tax shall be reduced to eighty percent (80%) of the tax provided for in Section 36-2-2 of this Article for the owners of manufactured homes who:

        (A)               are actually residing in such manufactured homes,

        (B)               hold title to such manufactured home as provided in the “Illinois Vehicle Code”, approved September 29, 1969, as amended, and

        (C)               are sixty-five (65) years of age or older or are disabled persons within the meaning of Section 3.14 of the “Senior Citizens and Disabled Persons Property Tax Relief Act” on the annual billing date.

An application for reduction of the tax shall be filed with the County Clerk by the individuals who are entitled to the reduction.  If the application is filed after May 1, the reduction in tax shall begin with the next annual bill.  Application for the reduction of tax shall be done by affidavit in substantially the following form:

 

APPLICATION FOR REDUCTION OF LOCAL SERVICES TAX

 

          I hereby make application for a reduction to eighty percent (80%) of the total tax imposed under “An Act to provide for a privilege tax on manufactured homes”.

 

        (A)               Senior Citizens.

                (1)     I actually reside in the manufactured home…

                (2)     I hold title to the manufactured home as provided in the Illinois Vehicle Code…

                (3)     I reached the age of sixty-five (65) on or before either January 1 (or July 1) of the year in which this statement is filed.  My date of birth is…

        (B)               Disabled Persons.

                (1)     I actually reside in the manufactured home…

                (2)     I hold title to the manufactured home as provided in the Illinois Vehicle Code…

                (3)     I was totally disabled on… and have remained disabled until the date of this application.  My Social Security, Veterans, Railroad or Civil Service Total Disability Claim Number is…  The undersigned declares under the penalty of perjury that the above statements are true and correct.

 

Dated                                        , 20                                                                       

Signature of Owner

 

                                                         

Address

 

Approved by:

 

                                                                                                                             

(City)                     (State)          (Zip)

 

This application shall be accompanied by a copy of the applicant’s most recent application filed with the Illinois Department of Revenue under the “Senior Citizens and Disabled Persons Property Tax Relief Act”, approved July 17, 1972, as amended.

        36-2-8        UNPAID TAXES; LIEN ON MANUFACTURED HOME.  If any local services tax imposed by this Article is not paid when due, the County Treasurer of the County in which the manufactured home is located shall have a lien on the manufactured home for the amount of the tax, addition to the tax, penalty and interest due.  Such lien shall terminate unless the County Treasurer files with the County Recorder of the County in which the manufactured home is located a notice of lien and files a financing statement in the office of the Secretary of State pursuant to Article 9 of the “Uniform Commercial Code”, as now or hereafter amended within two (2) years of such tax due date.  From the time of filing, the amount set forth in the certificate also constitutes a lien upon all property of the taxpayer then owned by him or thereafter acquired by him in the period before the expiration of the lien.  Such liens have the same force, effect and priority as a judgment lien and continue for ten (10) years from the date of the recording unless sooner released or otherwise discharged.  The County Treasurer may, at any time, release all or any portion of the property subject to any lien provided for in this Chapter or subordinate the lien to other liens if he determines that the taxes are sufficiently secured by a lien or other property of the taxpayer or that the release or subordination of the lien will not endanger or jeopardize the collection of the taxes.  (See 35 ILCS 515/18)

        36-2-9        INTEREST ON DELINQUENT TAXES; PENALTY FOR FRAUD.  If any local services tax, or part thereof, imposed by this Article is not paid on or before the due date for such tax, interest on such amount at the rate of one and one-half percent (1 ½%) per month shall be paid for the period from such due date to the date of payment of such amount.  If such failure to pay such tax is the result of fraud, there shall be added to the tax as a penalty an amount equal to fifty percent (50%) of the deficiency.  (See 35 ILCS 515/9)

        36-2-10      MANUFACTURED HOME DEALERS – NOTIFICATION.  Manufactured home dealers shall, within ten (10) days after any retail sale and delivery of a manufactured home, notify the County Clerk of the County in which the point of delivery is located of the sale, the name of the purchaser, the point at which delivery to the purchaser was made, and the serial number and exterior measurements of the manufactured home.  (See 35 ILCS 515/10)

        36-2-11      MOVING PERMITS – PENALTY.  Before any manufactured home subject to the tax imposed by this Article may be moved, the transporting company must obtain a permit from the County Treasurer certifying that the tax on the manufactured home has been paid for the current tax period.  It shall be a Class B misdemeanor for any person or entity to move any manufactured home or cause it to be moved a distance of more than one (1) mile without having received such permit from the taxpayer.  It shall be a Class B misdemeanor for any taxpayer to move any manufactured home or cause it to be moved a distance of more than one (1) mile without such permit having been issued by the County Treasurer.  This Section does not apply to any person or entity who moves a manufactured home or causes it to be moved pursuant to a court order.  (See 35 ILCS 515/11)

        36-2-12      PENALTY.  It shall be a violation of this Code to fail to submit information required under this Article or to knowingly submit any false information under this Article.  (See 35 ILCS 515/12)