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| | SB3234 Enrolled | | LRB098 19710 HLH 54921 b |
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| 1 | | AN ACT concerning revenue.
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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) Any person selling new or used tires at
retail or |
| 9 | | offering new or used tires for retail sale in this State shall:
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| 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;
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| 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;
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| 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
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| 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.".
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| 13 | | (b) A person who accepts used tires for recycling under |
| 14 | | subsection (a)
shall not allow the tires to accumulate for |
| 15 | | periods of more than 90 days.
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| 16 | | (c) The requirements of subsection (a) of this Section do |
| 17 | | not apply
to mail order sales nor shall the retail sale of a |
| 18 | | motor vehicle be considered
to be the sale of tires at retail |
| 19 | | or offering of tires for retail sale.
Instead of filing |
| 20 | | returns, retailers of tires may remit the tire user fee of
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| 21 | | $1.00 per tire to their suppliers of tires if the supplier of |
| 22 | | tires is a
registered retailer of tires and agrees or otherwise |
| 23 | | arranges to collect
and remit the tire fee to the Department of |
| 24 | | Revenue, notwithstanding the fact
that the sale of the tire is |
| 25 | | a sale for resale and not a sale at retail. A
tire supplier who |
| 26 | | enters into such an arrangement with a tire retailer shall
be |
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| 1 | | liable for the tax on all tires sold to the tire retailer and |
| 2 | | must (i)
provide the tire retailer with a receipt that |
| 3 | | separately reflects the tire
tax collected from the retailer on |
| 4 | | each transaction and (ii) accept used tires
for recycling from |
| 5 | | the retailer's customers. The tire supplier shall be
entitled |
| 6 | | to the collection allowance of 10 cents per tire, but only if |
| 7 | | the return is filed timely and only for the amount that is paid |
| 8 | | timely in accordance with this Title XIV.
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| 9 | | The retailer of the tires must maintain in its books and |
| 10 | | records evidence
that the appropriate fee was paid to the tire |
| 11 | | supplier and that the tire
supplier has agreed to remit the fee |
| 12 | | to the Department of Revenue for each tire
sold by the |
| 13 | | retailer. Otherwise, the tire retailer shall be directly liable
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| 14 | | for the fee on all tires sold at retail. Tire retailers paying |
| 15 | | the fee to
their suppliers are not entitled to the collection |
| 16 | | allowance of 10 cents per
tire.
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| 17 | | (d) The requirements of subsection (a) of this Section |
| 18 | | shall apply
exclusively to tires to be used for vehicles |
| 19 | | defined in Section 1-217 of
the Illinois Vehicle Code, aircraft |
| 20 | | tires, special mobile equipment, and
implements of husbandry.
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| 21 | | (e) The requirements of paragraph (1) of subsection (a) do |
| 22 | | not
apply to the sale of reprocessed tires. For purposes of |
| 23 | | this Section,
"reprocessed tire" means a used tire that has |
| 24 | | been recapped, retreaded,
or regrooved and that has not been |
| 25 | | placed on a vehicle wheel rim.
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| 26 | | (Source: P.A. 98-584, eff. 8-27-13.)
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