Full Text of HB4659 98th General Assembly
HB4659 98TH GENERAL ASSEMBLY |
| | 98TH GENERAL ASSEMBLY
State of Illinois
2013 and 2014 HB4659 Introduced , by Rep. Michael J. Zalewski SYNOPSIS AS INTRODUCED: |
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415 ILCS 5/55.8 | from Ch. 111 1/2, par. 1055.8 |
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Amends the Environmental Protection Act. Removes an obsolete reference concerning tire user fees. Effective immediately.
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| | | FISCAL NOTE ACT MAY APPLY | |
| | A BILL FOR |
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| 1 | | AN ACT concerning revenue.
| 2 | | Be it enacted by the People of the State of Illinois,
| 3 | | represented in the General Assembly:
| 4 | | Section 5. The Environmental Protection Act is amended by | 5 | | changing 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 | 9 | | offering 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 | 14 | | subsection (a)
shall not allow the tires to accumulate for | 15 | | periods of more than 90 days.
| 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
| 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.
| 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
| 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.
| 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.
| 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.
| 26 | | (Source: P.A. 98-584, eff. 8-27-13.)
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| 1 | | Section 99. Effective date. This Act takes effect upon | 2 | | becoming law.
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