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

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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-Chaptered.html

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Public Act 101-0454
HB0925 Enrolled LRB101 05874 HLH 50894 b
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. Except as
otherwise provided in this Section, for 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 $100. In
counties with a population of more than 700,000 and less than
900,000, 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 (i) $100 or
(ii) 50% of the original tax imposed. In all counties, if 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 10. The Mobile Home Park Act is amended by adding
Section 2.11 as follows:
(210 ILCS 115/2.11 new)
Sec. 2.11. Normal maintenance. "Normal maintenance" means
servicing or repairing existing devices, equipment,
facilities, infrastructure, or supporting utilities, or
replacing those items in identical fashion with the same size,
make, and model as the existing items and in accordance with
applicable codes.
Section 15. The Mobile Home Park Act is amended by changing
Sections 3, 4, 4.1, 4.2, 4.4, 6, 9.4, 9.8, 9.10, and 19 as
follows:
(210 ILCS 115/3) (from Ch. 111 1/2, par. 713)
Sec. 3. No person, firm or corporation shall establish,
maintain, conduct, or operate a mobile home park after April
30, 1972, without first obtaining a license therefor from the
Department. "Conduct or operate a mobile home park" as used in
this Act shall include, but not necessarily be limited to

supplying or maintaining common water, sewer or other utility
supply or service, or the collection of rents directly or
indirectly from five or more independent mobile homes. Such
license shall expire April 30 of each year and a new license
shall be issued upon proper application and payment of the
annual license fee provided the applicant is in substantial
compliance with the Rules and Regulations of the Department.
(Source: P.A. 85-565.)
(210 ILCS 115/4) (from Ch. 111 1/2, par. 714)
Sec. 4. In order to obtain a permit to construct a new
mobile home park the applicant shall file with the Department a
written application and plan documents, including the
following:
(a) The full name and address of the applicant or
applicants, or names and addresses of the partners if the
applicant is a partnership, or the names and addresses of the
officers if the applicant is a corporation.
(b) The address, location and legal description of the
tract of land upon which it is proposed to construct, operate
and maintain a mobile home park.
(c) The name of the mobile home park.
(d) Detailed plans and specifications sealed by a
registered engineer or architect licensed to practice in the
State of Illinois which include a general plot plan of the
mobile home park with all sites and structures shown, the water

supply system, the sewage disposal system, the electrical
system, the fuel supply system, the lighting system, the method
of disposal of solid waste, all streets and sidewalks, swimming
and bathing facilities, fire hydrants and details of all
auxiliary structures.
(e) The number of mobile home sites proposed to be
constructed or licensed.
(f) A statement of the fire-fighting facilities, public or
private, which are available to the mobile home park.
(g) A plan review fee of $100, which is nonrefundable. For
permits filed prior to the effective date of this amendatory
Act of the 101st General Assembly, the fee shall be $100. For
permits filed on or after the effective date of this amendatory
Act of the 101st General Assembly, the fee shall be $500.
(Source: P.A. 85-565.)
(210 ILCS 115/4.1) (from Ch. 111 1/2, par. 714.1)
Sec. 4.1. A mobile home park constructed prior to the
effective date of this amendatory Act of 1987 but not licensed
by the Department shall not require a construction permit. A
written application for an original license shall be submitted
to the Department which shall include the information required
in paragraphs (a), (b), (c), (e) and (f) of Section 4 in
addition to plans showing the location of all structures and
utilities at the mobile home park. A fee of $100 is required
and shall not be refundable. For mobile home parks constructed

prior to the effective date of this amendatory Act of the 101st
General Assembly, the fee shall be $100. For mobile home parks
constructed on or after the effective date of this amendatory
Act of the 101st General Assembly, the fee shall be $250.
(Source: P.A. 85-565.)
(210 ILCS 115/4.2) (from Ch. 111 1/2, par. 714.2)
Sec. 4.2. An application for a permit to alter a licensed
mobile home park shall be submitted to the Department for any
changes to the water, sewage, fuel, or electrical systems other
than normal maintenance, the relocation of sites or the
expansion of the number of sites in the park. Detailed plans
and specifications shall be provided to show compliance with
this Act and the promulgated rules. A plan review fee of $50
shall accompany the application. For permits submitted prior to
the effective date of this amendatory Act of the 101st General
Assembly, the fee shall be $50. For permits submitted on or
after the effective date of this amendatory Act of the 101st
General Assembly, the fee shall be $150. This fee shall not be
refundable. Construction shall not commence until a permit is
issued.
(Source: P.A. 85-565.)
(210 ILCS 115/4.4) (from Ch. 111 1/2, par. 714.4)
Sec. 4.4. A mobile home park whose license has been voided,
suspended, denied or revoked may be relicensed by submission of

the application items required in paragraphs (a), (b), (c) and
(e) of Section 4 and an application fee of $50 which is
nonrefundable. For applications submitted prior to the
effective date of this amendatory Act of the 101st General
Assembly, the fee shall be $50. For applications submitted on
or after the effective date of this amendatory Act of the 101st
General Assembly, the fee shall be $250. Approval shall be
issued if an inspection of the park by the Department indicates
compliance with this Act and the rules promulgated pursuant to
this Act.
(Source: P.A. 85-565.)
(210 ILCS 115/6) (from Ch. 111 1/2, par. 716)
Sec. 6. In addition to the application fees provided for
herein, the licensee shall pay to the Department on or before
March 31 of each year, an annual license fee which shall be
$100 plus $4 for each mobile home space in the park. For
calendar years prior to 2020, the annual license fee shall be
$100 plus $4 for each mobile home space in the park. Beginning
in calendar year 2020, the annual license fee shall be $250
plus $7 for each mobile home space in the park. Annual license
fees submitted after April 30 shall be subject to a $50 late
fee. The licensee shall also complete and return a license
renewal application by March 31 of each year.
For notifications sent prior to the effective date of this
amendatory Act of the 101st General Assembly, the The licensee

shall pay to the Department within 30 days of receipt of
notification from the Department $6 for each additional mobile
home site added to his park under authority of a written permit
to alter the park as provided in Section 4.2 of this Act,
payment for the additional mobile home sites to be made and an
amended license therefor obtained before any mobile homes are
accommodated on the additional mobile home spaces. The
Department shall issue an amended license to cover such
additional mobile home sites, when they are to be occupied
before the end of the license year, for which an annual license
has been previously issued. For notifications sent on or after
the effective date of this amendatory Act of the 101st General
Assembly, the licensee shall pay to the Department within 30
days of receipt of notification from the Department $11 for
each additional mobile home site added to his park under
authority of a written permit to alter the park as provided in
Section 4.2 of this Act, payment for the additional mobile home
sites to be made and an amended license therefor obtained
before any mobile homes are accommodated on the additional
mobile home spaces. The Department shall issue an amended
license to cover such additional mobile home sites, when they
are to be occupied before the end of the license year, for
which an annual license has been previously issued.
Subsequent to the effective date of this Act, an applicant
for an original license to operate a new park constructed under
a permit issued by the Department shall only be required to pay

1/4 of the annual fee if such park begins operation after the
31st day of January and before the 1st day of May of such
licensing year; or 1/2 of the annual fee if such park begins
operation after the 31st day of October and before the 1st day
of February of such licensing year or 3/4 of the annual fee if
such park begins operation after the 31st day of July and
before the 1st day of November of such licensing year; but
shall be required to pay the entire annual fee if such park
begins operation after the 30th day of April and before the 1st
day of August of such licensing year.
Each license fee shall be paid to the Department and any
license fee or any part thereof, once paid to and accepted by
the Department shall not be refunded.
The Department shall deposit all funds received under this
Act into the Facility Licensing Fund. Subject to appropriation,
moneys in the Fund shall be used for the enforcement of this
Act.
(Source: P.A. 95-383, eff. 1-1-08.)
(210 ILCS 115/9.4) (from Ch. 111 1/2, par. 719.4)
Sec. 9.4. An adequate supply of water of safe, sanitary
quality, approved by the Department shall be furnished at each
park. Where water from other sources than that supplied by a
city or village is proposed to be used, the source of such
supply shall first be approved by the Department. Each mobile
home shall have a connection to a public water system, a

semi-private water system, or a private water supply
constructed in accordance with the requirements of the Illinois
Water Well Construction Code or the Surface Source Water
Treatment Code. Each site shall be provided with a cold water
tap located in accordance as per regulations of the Department.
(Source: P.A. 77-1472.)
(210 ILCS 115/9.8) (from Ch. 111 1/2, par. 719.8)
Sec. 9.8. Adequate insect and rodent control measures shall
be employed. All buildings shall be fly proof and rodent proof
and rodent harborages shall not be permitted to exist in the
park or pathways. All mobile homes shall be skirted to exclude
rodents and provide protection to the homes utilities from the
weather.
(Source: P.A. 77-1472.)
(210 ILCS 115/9.10) (from Ch. 111 1/2, par. 719.10)
Sec. 9.10. Porches, carports, garages, sheds, awnings,
skirting, and auxiliary rooms shall be constructed of materials
specified by rule regulations.
(Source: P.A. 85-565.)
(210 ILCS 115/19) (from Ch. 111 1/2, par. 729)
Sec. 19. Violations; penalties.
(a) Whoever violates any provision of this Act, shall,
except as otherwise provided, be guilty of a Class B

misdemeanor. Each day's violation shall constitute a separate
offense. The State's Attorney of the county in which the
violation occurred, or the Attorney General shall bring such
actions in the name of the people of the State of Illinois, or
may, in addition to other remedies provided in this Act, bring
action for an injunction to restrain such violation, or to
enjoin the operation of any such mobile home park.
(b) The Department may also impose an administrative
monetary penalty against a person who operates a mobile home
park in violation of this Act or the rules adopted under the
authority of this Act. The Department shall establish the
amount of the penalties by rule. The Department must provide
the person with written notification of the alleged violation
and allow a minimum of 30 days for correction of the alleged
violation before imposing an administrative monetary penalty,
unless the alleged violation involves life safety in which case
the Department shall allow a minimum of 10 days for correction
of the alleged life safety violation before imposing an
administrative monetary penalty. The Department shall adopt
rules defining classes of violations and allowing a minimum
number of days for correction of each class of alleged
violation that involve life safety.
In addition, before imposing an administrative monetary
penalty under this subsection, the Department must provide the
following to the person operating the mobile home park:
(1) Written notice of the person's right to request an

administrative hearing on the question of the alleged
violation.
(2) An opportunity to present evidence, orally or in
writing or both, on the question of the alleged violation
before an impartial hearing examiner appointed by the
Director of Public Health.
(3) A written decision from the Director of Public
Health, based on the evidence introduced at the hearing and
the hearing examiner's recommendations, finding that the
person violated this Act.
The Attorney General may bring an action in the circuit
court to enforce the collection of an administrative monetary
penalty imposed under this subsection.
The Department shall deposit all administrative monetary
penalties collected under this subsection into the Facility
Licensing Fund. Subject to appropriation, moneys in the Fund
shall be used for the enforcement of this Act.
(Source: P.A. 95-383, eff. 1-1-08.)
Section 99. Effective date. This Act takes effect upon
becoming law.