§ 66-1. Procedure to obtain reduction in mobile home local services tax.  


Latest version.
  • (a)

    An applicant for reduction of the local services tax on mobile homes, pursuant to 35 ILCS 515/7, shall file an application for such reduction on a form to be supplied by the county, substantially conforming to the form specified in 35 ILCS 515/7.

    (b)

    The filing of the form with the county clerk by an otherwise qualified taxpayer shall be sufficient to entitle claimant to a reduction in the mobile home local services tax as provided by law.

    (c)

    The county clerk shall compute the reduction in the mobile home local services tax as provided by state statute.

(Code 1979, § 13-4)

State law reference

Mobile home local services tax, 35 ILCS 515/1 et seq.; reduction of tax, 35 ILCS 515/7; Illinois Income Tax Act, 35 ILCS 5/101 et seq.