(A) Entitlement. This section shall be known and cited as the “Village Privilege Tax on the Maintenance of Occupied Mobile Home Structures”.
(B) Definitions. For the purpose of this section, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
MOBILE HOME. A factory-assembled structure designed for habitation for a period of two or more months and so constructed as to permit its transport on wheels, temporarily or permanently attached to its frame, from the place of its construction to the location, or subsequent locations, and placement on a temporary foundation, at which it is intended to be a permanent habitation, and situated so as to permit the occupancy thereof as a dwelling place for one or more persons, provided that any such structure resting in whole on a permanent foundation, with wheels, tongue and hitch removed at the time of its registration as provided in ILCS Ch. 35, Act 515, § 4, shall not be construed as a mobile home. Mobile homes located on a dealer’s lot for resale purposes or as an office shall not be subject to this tax.
OCCUPIED or OCCUPATION. The actual or available habitation of a mobile home for a period of two or more months within a single calendar year.
OWNER. The person(s) or entity identified on a bill of sale, certificate of title or other evidence of title to a mobile home which is subject to this section.
(C) Tax imposed.
(1) There is hereby imposed and shall accrue and be collected commencing on January 1, 2002 and on each January 1 thereafter a tax upon the privilege of maintaining an occupied mobile home structure within the village.
(2) The tax imposed pursuant to this section shall be paid on an annual basis and in accordance with the following schedule:
(a) The sum of $125 per occupied mobile home to be allocated to the Elwood School District; and
(b) An additional sum equivalent to $.055 per square foot of the mobile home to be allocated to the Elwood Fire Protection District.
(3) For purposes of this section, the square-footage shall be based upon the outside dimensions of the occupied mobile home excluding the length of the tongue and hitch.
(D) Liability for payment. The ultimate incidence of and liability for payment of the tax shall be borne by the owner of record of an occupied mobile home on January 1 of any year.
(E) Registration form; filing requirements.
(1) All owners of occupied mobile homes presently located within the village shall, within 30 days following the effective date of this section, file with the Village Clerk a completed mobile home registration form containing the information specified herein. All owners of occupied mobile homes which are to be placed within the village after the effective date of this section shall file with the Village Clerk, at the time the mobile home is first located and occupied within the village, a completed mobile home registration form containing the information specified herein. The Village Clerk shall cause to be made available forms which must be utilized in connection with the filing requirement of this section.
(2) In addition to any information or supporting documentation reasonably requested by the village in connection with the collection of the tax imposed herein, including but not limited to a copy of the signed purchase agreement for the mobile home, the registration form shall contain the following information:
(a) The name and address of the owner and occupant(s) of the mobile home;
(b) The location of the mobile home;
(c) The year of manufacture;
(d) The square footage of floor space contained in such mobile home;
(e) The date on which the mobile home was initially placed and occupied within the village;
(f) The dates during which the mobile home was occupied during the year; and
(g) The license number of the mobile home and of the towing vehicle, if any, along with the name of the state issuing the license(s).
(3) The registration form shall be signed by the owner of the mobile home.
(F) Collection of tax. The Village Clerk shall compute or cause to be computed by a duly authorized officer or employee of the village the tax due for each occupied mobile home subject to the tax imposed herein. The Village Clerk shall certify the tax computation and forward the tax bill to the owner on or before February 1 each year. The tax shall be due and payable to the village within 60 days after the Village Clerk mails the tax bill to the owner at the address of record.
(G) Tax bill errors. If a tax bill is in error as to the square footage of the mobile home or as to the rate of tax, the owner may file within 30 days following receipt of the bill an affidavit with the Village Clerk setting forth the error. If the tax bill does not show the name of the correct owner, effective January 1 of each year, the person whose name appears as owner on the bill may file an affidavit with the Village Clerk so stating and identifying the correct owner, if known. Upon the filing of an affidavit as provided in this section, the Village Clerk shall issue a corrected bill and shall so indicate on its records.
(H) Reduction in tax. The tax imposed herein for owners of mobile homes who: actually reside in mobile homes; hold title to the mobile home as provided in the “Illinois Vehicle Code”, approved September 29, 1969, as amended (ILCS Ch. 625, Act 5, §§ 1-100 et seq.); and are 65 years of age or older or are disabled persons within the meaning of § 3.14 of the “Senior Citizens and Disabled Persons Property Tax Relief and Pharmaceutical Assistance Act” (ILCS Ch. 320, Act 25, § 3.14) on the annual billing date shall be reduced to 80% of the tax provided for in division (C)(2) above. Proof that a claimant has been issued an Illinois Disabled Person Identification Card stating that the claimant is under a Class 2 disability, as provided in § 4A of “The Illinois Identification Card Act” (ILCS Ch. 15, Act 335, § 4A), shall constitute proof that the person thereon named is a disabled person within the meaning of this section. An application for reduction of the tax shall be filed with the Village Clerk by the individual(s) who are entitled to the reduction. If the application is filed after April 30 in any given year, the reduction in tax shall begin with the next annual bill. Application for the reduction in tax shall be done by submitting proof that the applicant has been issued an Illinois Disabled Person Identification Card designating the applicant’s disability as a Class 2 disability, or by affidavit utilizing a form to be provided by the Village Clerk. This application shall be accompanied by a copy of the applicant’s most recent application filed with the Illinois Department of Revenue under the “Senior Citizens and Disabled Persons Property Tax Relief and Pharmaceutical Assistance Act,” approved July 17, 1972, as amended (ILCS Ch. 320, Act 25, §§ 1 et seq.).
(I) Rules and regulations. The corporate authorities for the village may promulgate rules and regulations not inconsistent with the provisions of this section concerning the enforcement and application of this section. The rules and regulations which may be promulgated include, but are not limited to, a case by case determination of whether or not the tax imposed herein applies.
(J) Failure to pay tax. If, for any reason, any tax is not paid when due, the owner of record shall pay a penalty at the rate of 1.5% per month on the amount of tax which remains due but unpaid. Whenever any person shall fail to pay any tax as herein provided, the Village Attorney shall, upon the request of the corporate authorities for the village, bring or cause to be brought an action for the amount of the tax, plus interest, penalties and costs in any court of competent jurisdiction. Nothing herein shall be construed to require the village to pursue collection against an owner for outstanding taxes and/or penalties which are imposed through this section.
(K) Disposition of proceeds of tax. Upon collection by the Village Clerk of any proceeds resulting from the imposition of this tax, the Village Clerk shall cause the proceeds, including penalties and after allowance of an administrative fee to the village of $5, to be paid to the entities identified in division (C)(2) above in accordance with the schedule specified therein. The proceeds shall be promptly forwarded by the Village Clerk to the entities identified in division (C)(2) above and in all cases within 30 days following receipt by the Village Clerk of the proceeds.
(L) Recordation. The Village Clerk is hereby directed to record with the Recorder of Deeds and to file with the County Clerk a certified copy of this section.
(Ord. 665, passed 12-10-2001)