SB3234 EnrolledLRB098 19710 HLH 54921 b

1    AN ACT concerning revenue.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. The Environmental Protection Act is amended by
5changing Section 55.8 as follows:
 
6    (415 ILCS 5/55.8)  (from Ch. 111 1/2, par. 1055.8)
7    Sec. 55.8. Tire retailers.
8    (a) Any person selling new or used tires at retail or
9offering new or used tires for retail sale in this State shall:
10        (1) beginning on June 20, 2003 (the effective date of
11    Public Act 93-32), collect from retail customers a fee of
12    $2 per new or used tire sold and delivered in this State,
13    to be paid to the Department of Revenue and deposited into
14    the Used Tire Management Fund, less a collection allowance
15    of 10 cents per tire to be retained by the retail seller
16    and a collection allowance of 10 cents per tire to be
17    retained by the Department of Revenue and paid into the
18    General Revenue Fund; the collection allowance for retail
19    sellers, however, shall be allowed only if the return is
20    filed timely and only for the amount that is paid timely in
21    accordance with this Title XIV;
22        (1.5) beginning on July 1, 2003, collect from retail
23    customers an additional 50 cents per new or used tire sold

 

 

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1    and delivered in this State; the money collected from this
2    fee shall be deposited into the Emergency Public Health
3    Fund;
4        (2) accept for recycling used tires from customers, at
5    the point of transfer, in a quantity equal to the number of
6    new tires purchased; and
7        (3) post in a conspicuous place a written notice at
8    least 8.5 by 11 inches in size that includes the universal
9    recycling symbol and the following statements: "DO NOT put
10    used tires in the trash."; "Recycle your used tires."; and
11    "State law requires us to accept used tires for recycling,
12    in exchange for new tires purchased.".
13    (b) A person who accepts used tires for recycling under
14subsection (a) shall not allow the tires to accumulate for
15periods of more than 90 days.
16    (c) The requirements of subsection (a) of this Section do
17not apply to mail order sales nor shall the retail sale of a
18motor vehicle be considered to be the sale of tires at retail
19or offering of tires for retail sale. Instead of filing
20returns, retailers of tires may remit the tire user fee of
21$1.00 per tire to their suppliers of tires if the supplier of
22tires is a registered retailer of tires and agrees or otherwise
23arranges to collect and remit the tire fee to the Department of
24Revenue, notwithstanding the fact that the sale of the tire is
25a sale for resale and not a sale at retail. A tire supplier who
26enters into such an arrangement with a tire retailer shall be

 

 

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1liable for the tax on all tires sold to the tire retailer and
2must (i) provide the tire retailer with a receipt that
3separately reflects the tire tax collected from the retailer on
4each transaction and (ii) accept used tires for recycling from
5the retailer's customers. The tire supplier shall be entitled
6to the collection allowance of 10 cents per tire, but only if
7the return is filed timely and only for the amount that is paid
8timely in accordance with this Title XIV.
9    The retailer of the tires must maintain in its books and
10records evidence that the appropriate fee was paid to the tire
11supplier and that the tire supplier has agreed to remit the fee
12to the Department of Revenue for each tire sold by the
13retailer. Otherwise, the tire retailer shall be directly liable
14for the fee on all tires sold at retail. Tire retailers paying
15the fee to their suppliers are not entitled to the collection
16allowance of 10 cents per tire.
17    (d) The requirements of subsection (a) of this Section
18shall apply exclusively to tires to be used for vehicles
19defined in Section 1-217 of the Illinois Vehicle Code, aircraft
20tires, special mobile equipment, and implements of husbandry.
21    (e) The requirements of paragraph (1) of subsection (a) do
22not apply to the sale of reprocessed tires. For purposes of
23this Section, "reprocessed tire" means a used tire that has
24been recapped, retreaded, or regrooved and that has not been
25placed on a vehicle wheel rim.
26(Source: P.A. 98-584, eff. 8-27-13.)
 

 

 

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1    Section 99. Effective date. This Act takes effect upon
2becoming law.