Bill Text: IL HB0925 | 2019-2020 | 101st General Assembly | Engrossed
NOTE: There are more recent revisions of this legislation. Read Latest Draft
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-Engrossed.html
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-Engrossed.html
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1 | AN ACT concerning revenue.
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2 | Be it enacted by the People of the State of Illinois,
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3 | represented in the General Assembly:
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4 | Section 5. The Mobile Home Local Services Tax Act is | ||||||
5 | amended by changing Section 9 as follows:
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6 | (35 ILCS 515/9) (from Ch. 120, par. 1209)
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7 | Sec. 9. Additional charge for delinquent taxes; penalty for | ||||||
8 | fraud. For
taxable years prior to 2003, if any local services | ||||||
9 | tax, or part thereof,
imposed by this Act is not
paid on or | ||||||
10 | before the due date for such tax, interest on such amount at
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11 | the rate of 1 1/2% per month shall be paid for the period from | ||||||
12 | such due date
to the date of payment of such amount.
For | ||||||
13 | taxable year 2003 and thereafter, if any local services tax, or | ||||||
14 | part
thereof, imposed by this Act is not paid on or before the | ||||||
15 | due date for such
tax, the taxpayer shall be required to pay a | ||||||
16 | penalty of $25 per month, or any
portion thereof, not to exceed | ||||||
17 | $100 ; provided that a county treasurer may, in his or her | ||||||
18 | discretion, limit the maximum penalty in his or her county to | ||||||
19 | the lesser of $100 or 50% of the original tax imposed . If such | ||||||
20 | failure to pay such tax
is the result of fraud, there shall be | ||||||
21 | added to the tax as a penalty an
amount equal to 50% of the | ||||||
22 | deficiency.
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23 | (Source: P.A. 92-807, eff. 1-1-03.)
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1 | Section 99. Effective date. This Act takes effect upon | ||||||
2 | becoming law.
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