Bill Text: IL HB4659 | 2013-2014 | 98th General Assembly | Introduced
Bill Title: Amends the Environmental Protection Act. Removes an obsolete reference concerning tire user fees. Effective immediately.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Failed) 2014-12-03 - Session Sine Die [HB4659 Detail]
Download: Illinois-2013-HB4659-Introduced.html
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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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1 | Section 99. Effective date. This Act takes effect upon | ||||||
2 | becoming law.
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