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| 1 | AN ACT concerning safety.
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| 2 | Be it enacted by the People of the State of Illinois,
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| 3 | represented in the General Assembly:
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| 4 | Section 5. The Environmental Protection Act is amended by | ||||||||||||||||||||||||
| 5 | changing Section 55.8 as follows:
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| 6 | (415 ILCS 5/55.8) (from Ch. 111 1/2, par. 1055.8)
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| 7 | Sec. 55.8. Tire retailers.
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| 8 | (a) Beginning July 1, 1992, Any person selling new or used | ||||||||||||||||||||||||
| 9 | tires at
retail or offering new or used tires for retail sale | ||||||||||||||||||||||||
| 10 | in this State shall:
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| 11 | (1) beginning on June 20, 2003 (the effective date of | ||||||||||||||||||||||||
| 12 | Public Act
93-32), collect from retail customers a fee of | ||||||||||||||||||||||||
| 13 | $2 per new or
and used
tire sold and delivered in this | ||||||||||||||||||||||||
| 14 | State, to be paid to the Department of
Revenue and | ||||||||||||||||||||||||
| 15 | deposited into the Used Tire Management Fund, less a | ||||||||||||||||||||||||
| 16 | collection
allowance of 10 cents per tire to be retained by | ||||||||||||||||||||||||
| 17 | the retail seller and a
collection allowance of 10 cents | ||||||||||||||||||||||||
| 18 | per tire to be retained by the Department of
Revenue and | ||||||||||||||||||||||||
| 19 | paid into the General Revenue Fund;
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| 20 | (1.5) beginning on July 1, 2003, collect from retail | ||||||||||||||||||||||||
| 21 | customers an
additional 50 cents per new or used tire sold | ||||||||||||||||||||||||
| 22 | and delivered in this State.
The money collected from this | ||||||||||||||||||||||||
| 23 | fee shall be deposited into the Emergency Public
Health | ||||||||||||||||||||||||
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| 1 | Fund. This fee shall no longer be collected beginning on | ||||||
| 2 | January 1,
2008.;
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| 3 | (2) accept for recycling used tires from customers, at | ||||||
| 4 | the point of
transfer, in a quantity equal to the number of | ||||||
| 5 | new tires purchased; and
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| 6 | (3) post in a conspicuous place a written notice at | ||||||
| 7 | least 8.5 by 11
inches in size that includes the universal | ||||||
| 8 | recycling symbol and the
following statements: "DO NOT put | ||||||
| 9 | used tires in the trash.";
"Recycle your used tires."; and | ||||||
| 10 | "State law requires us to accept used tires
for recycling, | ||||||
| 11 | in exchange for new tires purchased.".
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| 12 | (b) A person who accepts used tires for recycling under | ||||||
| 13 | subsection (a)
shall not allow the tires to accumulate for | ||||||
| 14 | periods of more than 90 days.
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| 15 | (c) The requirements of subsection (a) of this Section do | ||||||
| 16 | not apply
to mail order sales nor shall the retail sale of a | ||||||
| 17 | motor vehicle be considered
to be the sale of tires at retail | ||||||
| 18 | or offering of tires for retail sale.
Instead of filing | ||||||
| 19 | returns, retailers of tires may remit the tire user fee of
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| 20 | $1.00 per tire to their suppliers of tires if the supplier of | ||||||
| 21 | tires is a
registered retailer of tires and agrees or otherwise | ||||||
| 22 | arranges to collect
and remit the tire fee to the Department of | ||||||
| 23 | Revenue, notwithstanding the fact
that the sale of the tire is | ||||||
| 24 | a sale for resale and not a sale at retail. A
tire supplier who | ||||||
| 25 | enters into such an arrangement with a tire retailer shall
be | ||||||
| 26 | liable for the tax on all tires sold to the tire retailer and | ||||||
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| 1 | must (i)
provide the tire retailer with a receipt that | ||||||
| 2 | separately reflects the tire
tax collected from the retailer on | ||||||
| 3 | each transaction and (ii) accept used tires
for recycling from | ||||||
| 4 | the retailer's customers. The tire supplier shall be
entitled | ||||||
| 5 | to the collection allowance of 10 cents per tire.
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| 6 | The retailer of the tires must maintain in its books and | ||||||
| 7 | records evidence
that the appropriate fee was paid to the tire | ||||||
| 8 | supplier and that the tire
supplier has agreed to remit the fee | ||||||
| 9 | to the Department of Revenue for each tire
sold by the | ||||||
| 10 | retailer. Otherwise, the tire retailer shall be directly liable
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| 11 | for the fee on all tires sold at retail. Tire retailers paying | ||||||
| 12 | the fee to
their suppliers are not entitled to the collection | ||||||
| 13 | allowance of 10 cents per
tire.
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| 14 | (d) The requirements of subsection (a) of this Section | ||||||
| 15 | shall apply
exclusively to tires to be used for vehicles | ||||||
| 16 | defined in Section 1-217 of
the Illinois Vehicle Code, aircraft | ||||||
| 17 | tires, special mobile equipment, and
implements of husbandry.
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| 18 | (e) The requirements of paragraph (1) of subsection (a) do | ||||||
| 19 | not
apply to the sale of reprocessed tires. For purposes of | ||||||
| 20 | this Section,
"reprocessed tire" means a used tire that has | ||||||
| 21 | been recapped, retreaded,
or regrooved and that has not been | ||||||
| 22 | placed on a vehicle wheel rim.
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| 23 | (Source: P.A. 93-32, eff. 6-20-03; 93-52, eff. 6-30-03; revised | ||||||
| 24 | 10-13-03.)
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| 25 | Section 99. Effective date. This Act takes effect July 1, | ||||||
| 26 | 2007.
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