Sen. Melinda Bush
Filed: 5/3/2019
 
 

 

 

 
10100HB0925sam001LRB101 05874 HLH 60091 a



1
AMENDMENT TO HOUSE BILL 925 




2    AMENDMENT NO. ______. Amend House Bill 925 by replacing 
3everything after the enacting clause with the following:

 
4    "Section 5. The Mobile Home Local Services Tax Act is 
5amended  by changing Section 9 as follows:
 



6    (35 ILCS 515/9)  (from Ch. 120, par. 1209)



7    Sec. 9. Additional charge for delinquent taxes; penalty for 
8fraud. For
taxable years prior to 2003, if any local services 
9tax, or part thereof,
imposed by this Act is not
paid on or 
10before the due date for such tax, interest on such amount at

11the rate of 1 1/2% per month shall be paid for the period from 
12such due date
to the date of payment of such amount.
Except as 
13otherwise provided in this Section, for For taxable year 2003 
14and thereafter, if any local services tax, or part
thereof, 
15imposed by this Act is not paid on or before the due date for 
16such
tax, the taxpayer shall be required to pay a penalty of 
 
 
10100HB0925sam001- 2 -LRB101 05874 HLH 60091 a

1$25 per month, or any
portion thereof, not to exceed $100. In 
2counties with a population of more than 700,000 and less than 
3900,000, if any local services tax, or part
thereof, imposed by 
4this Act is not paid on or before the due date for such
tax, the 
5taxpayer shall be required to pay a penalty of $25 per month, 
6or any portion thereof, not to exceed the lesser of (i) $100 or 
7(ii) 50% of the original tax imposed. In all counties, if If 
8such failure to pay such tax
is the result of fraud, there 
9shall be added to the tax as a penalty an
amount equal to 50% of 
10the deficiency.

11(Source: P.A. 92-807, eff. 1-1-03.)

 

12    Section 99. Effective date. This Act takes effect upon 
13becoming law.".