A tax is imposed upon mobile homes situated in this county pursuant to the authority granted by § 15 of Public Act 77-1472 duly enacted and signed into law on 9-8-1971, otherwise known as the privilege tax on mobile homes, being ILCS Ch. 210, Act 115, in the amount of $0.125 per square foot contained in each inhabited mobile home; this tax is to be paid by the owner of the mobile home.
(Prior Code, § 36.05) (Ord. passed 3-14-1972)