| ||||
| Public Act 098-0962 | ||||
| ||||
| ||||
AN ACT concerning revenue.
| ||||
Be it enacted by the People of the State of Illinois,
| ||||
represented in the General Assembly:
| ||||
Section 5. The Environmental Protection Act is amended by | ||||
changing Section 55.8 as follows:
| ||||
(415 ILCS 5/55.8) (from Ch. 111 1/2, par. 1055.8)
| ||||
Sec. 55.8. Tire retailers.
| ||||
(a) Any person selling new or used tires at
retail or | ||||
offering new or used tires for retail sale in this State shall:
| ||||
(1) beginning on June 20, 2003 (the effective date of | ||||
Public Act
93-32), collect from retail customers a fee of | ||||
$2 per new or used
tire sold and delivered in this State, | ||||
to be paid to the Department of
Revenue and deposited into | ||||
the Used Tire Management Fund, less a collection
allowance | ||||
of 10 cents per tire to be retained by the retail seller | ||||
and a
collection allowance of 10 cents per tire to be | ||||
retained by the Department of
Revenue and paid into the | ||||
General Revenue Fund; the collection allowance for retail | ||||
sellers, however, shall be allowed only if the return is | ||||
filed timely and only for the amount that is paid timely in | ||||
accordance with this Title XIV;
| ||||
(1.5) beginning on July 1, 2003, collect from retail | ||||
customers an
additional 50 cents per new or used tire sold | ||||
and delivered in this State;
the money collected from this | ||
fee shall be deposited into the Emergency Public
Health | ||
Fund;
| ||
(2) accept for recycling used tires from customers, at | ||
the point of
transfer, in a quantity equal to the number of | ||
new tires purchased; and
| ||
(3) post in a conspicuous place a written notice at | ||
least 8.5 by 11
inches in size that includes the universal | ||
recycling symbol and the
following statements: "DO NOT put | ||
used tires in the trash.";
"Recycle your used tires."; and | ||
"State law requires us to accept used tires
for recycling, | ||
in exchange for new tires purchased.".
| ||
(b) A person who accepts used tires for recycling under | ||
subsection (a)
shall not allow the tires to accumulate for | ||
periods of more than 90 days.
| ||
(c) The requirements of subsection (a) of this Section do | ||
not apply
to mail order sales nor shall the retail sale of a | ||
motor vehicle be considered
to be the sale of tires at retail | ||
or offering of tires for retail sale.
Instead of filing | ||
returns, retailers of tires may remit the tire user fee of
| ||
$1.00 per tire to their suppliers of tires if the supplier of | ||
tires is a
registered retailer of tires and agrees or otherwise | ||
arranges to collect
and remit the tire fee to the Department of | ||
Revenue, notwithstanding the fact
that the sale of the tire is | ||
a sale for resale and not a sale at retail. A
tire supplier who | ||
enters into such an arrangement with a tire retailer shall
be | ||
liable for the tax on all tires sold to the tire retailer and | ||
must (i)
provide the tire retailer with a receipt that | ||
separately reflects the tire
tax collected from the retailer on | ||
each transaction and (ii) accept used tires
for recycling from | ||
the retailer's customers. The tire supplier shall be
entitled | ||
to the collection allowance of 10 cents per tire, but only if | ||
the return is filed timely and only for the amount that is paid | ||
timely in accordance with this Title XIV.
| ||
The retailer of the tires must maintain in its books and | ||
records evidence
that the appropriate fee was paid to the tire | ||
supplier and that the tire
supplier has agreed to remit the fee | ||
to the Department of Revenue for each tire
sold by the | ||
retailer. Otherwise, the tire retailer shall be directly liable
| ||
for the fee on all tires sold at retail. Tire retailers paying | ||
the fee to
their suppliers are not entitled to the collection | ||
allowance of 10 cents per
tire.
| ||
(d) The requirements of subsection (a) of this Section | ||
shall apply
exclusively to tires to be used for vehicles | ||
defined in Section 1-217 of
the Illinois Vehicle Code, aircraft | ||
tires, special mobile equipment, and
implements of husbandry.
| ||
(e) The requirements of paragraph (1) of subsection (a) do | ||
not
apply to the sale of reprocessed tires. For purposes of | ||
this Section,
"reprocessed tire" means a used tire that has | ||
been recapped, retreaded,
or regrooved and that has not been | ||
placed on a vehicle wheel rim.
| ||
(Source: P.A. 98-584, eff. 8-27-13.)
| ||
Section 99. Effective date. This Act takes effect upon | ||
becoming law.
| ||