Bill Text: IL HB0925 | 2019-2020 | 101st General Assembly | Introduced

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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Bill Title: Amends the Mobile Home Local Services Tax Act. Provides that, in counties with a population of more than 700,000 and less than 900,000, the penalty for delinquent local services taxes shall not exceed the lesser of (i) $100 or (ii) 50% of the original tax imposed. Effective immediately.

Spectrum: Partisan Bill (Democrat 14-0)

Status: (Passed) 2019-08-26 - Public Act . . . . . . . . . 101-0454 [HB0925 Detail]

Download: Illinois-2019-HB0925-Introduced.html

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101ST GENERAL ASSEMBLY State of Illinois 2019 and 2020 HB0925 Introduced , by Rep. Daniel Didech SYNOPSIS AS INTRODUCED:
35 ILCS 515/9 from Ch. 120, par. 1209
Amends the Mobile Home Local Services Tax Act. Provides that the penalty for delinquent local services taxes shall not exceed the lesser of $100 or 50% of the original tax imposed (currently, $100). Effective immediately.
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A BILL FOR
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AN ACT concerning revenue.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 5. The Mobile Home Local Services Tax Act is
amended by changing Section 9 as follows:
(35 ILCS 515/9) (from Ch. 120, par. 1209)
Sec. 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 this Act is not paid on or
before the due date for such tax, interest on such amount at
the rate of 1 1/2% per month shall be paid for the period from
such due date to the date of payment of such amount. For
taxable year 2003 and thereafter, if any local services tax, or
part thereof, imposed by this Act is not paid on or before the
due date for such tax, the taxpayer shall be required to pay a
penalty of $25 per month, or any portion thereof, not to exceed
the lesser of $100 or 50% of the original tax imposed. 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 50% of the
deficiency.
(Source: P.A. 92-807, eff. 1-1-03.)
Section 99. Effective date. This Act takes effect upon

HB0925 - 2 - LRB101 05874 HLH 50894 b
becoming law.