(415 ILCS 5/55.6) (from Ch. 111 1/2, par. 1055.6) Sec. 55.6. Used Tire Management Fund. (a) There is hereby created in the State Treasury a special fund to be known as the Used Tire Management Fund. There shall be deposited into the Fund all monies received as (1) recovered costs or proceeds from the sale of used tires under Section 55.3 of this Act, (2) repayment of loans from the Used Tire Management Fund, or (3) penalties or punitive damages for violations of this Title, except as provided by subdivision (b)(4) or (b)(4-5) of Section 42. (b) Beginning January 1, 1992, in addition to any other fees required by law, the owner or operator of each site required to be registered or permitted under subsection (d) or (d-5) of Section 55 shall pay to the Agency an annual fee of $100. Fees collected under this subsection shall be deposited into the Environmental Protection Permit and Inspection Fund. (c) Pursuant to appropriation, moneys up to an amount of $4 million per fiscal year from the Used Tire Management Fund shall be allocated as follows: (1) 38% shall be available to the Agency for the |
| following purposes, provided that priority shall be given to item (i):
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(i) To undertake preventive, corrective or
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| removal action as authorized by and in accordance with Section 55.3, and to recover costs in accordance with Section 55.3.
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(ii) For the performance of inspection and
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| enforcement activities for used and waste tire sites.
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(iii) (Blank).
(iv) To provide financial assistance to units of
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| local government for the performance of inspecting, investigating and enforcement activities pursuant to subsection (r) of Section 4 at used and waste tire sites.
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(v) To provide financial assistance for used and
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| waste tire collection projects sponsored by local government or not-for-profit corporations.
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(vi) For the costs of fee collection and
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| administration relating to used and waste tires, and to accomplish such other purposes as are authorized by this Act and regulations thereunder.
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(vii) To provide financial assistance to units of
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| local government and private industry for the purposes of:
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(A) assisting in the establishment of
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| facilities and programs to collect, process, and utilize used and waste tires and tire-derived materials;
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(B) demonstrating the feasibility of
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| innovative technologies as a means of collecting, storing, processing, and utilizing used and waste tires and tire-derived materials; and
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(C) applying demonstrated technologies as a
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| means of collecting, storing, processing, and utilizing used and waste tires and tire-derived materials.
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(2) (Blank).
(2.1) For the fiscal year beginning July 1, 2004 and
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| for all fiscal years thereafter, 23% shall be deposited into the General Revenue Fund. Prior to the fiscal year beginning July 1, 2023, such transfers are at the direction of the Department of Revenue, and shall be made within 30 days after the end of each quarter. Beginning with the fiscal year beginning July 1, 2023, such transfers are at the direction of the Agency and shall be made within 30 days after the end of each quarter.
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(3) 25% shall be available to the Illinois Department
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| of Public Health for the following purposes:
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(A) To investigate threats or potential threats
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| to the public health related to mosquitoes and other vectors of disease associated with the improper storage, handling and disposal of tires, improper waste disposal, or natural conditions.
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(B) To conduct surveillance and monitoring
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| activities for mosquitoes and other arthropod vectors of disease, and surveillance of animals which provide a reservoir for disease-producing organisms.
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(C) To conduct training activities to promote
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| vector control programs and integrated pest management as defined in the Vector Control Act.
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(D) To respond to inquiries, investigate
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| complaints, conduct evaluations and provide technical consultation to help reduce or eliminate public health hazards and nuisance conditions associated with mosquitoes and other vectors.
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(E) To provide financial assistance to units of
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| local government for training, investigation and response to public nuisances associated with mosquitoes and other vectors of disease.
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(4) 2% shall be available to the Department of
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| Agriculture for its activities under the Illinois Pesticide Act relating to used and waste tires.
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(5) 2% shall be available to the Pollution Control
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| Board for administration of its activities relating to used and waste tires.
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(6) 10% shall be available to the University of
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| Illinois for the Prairie Research Institute to perform research to study the biology, distribution, population ecology, and biosystematics of tire-breeding arthropods, especially mosquitoes, and the diseases they spread.
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(d) By January 1, 1998, and biennially thereafter, each State agency receiving an appropriation from the Used Tire Management Fund shall report to the Governor and the General Assembly on its activities relating to the Fund.
(e) Any monies appropriated from the Used Tire Management Fund, but not obligated, shall revert to the Fund.
(f) In administering the provisions of subdivisions (1), (2) and (3) of subsection (c) of this Section, the Agency, the Department of Commerce and Economic Opportunity, and the Illinois Department of Public Health shall ensure that appropriate funding assistance is provided to any municipality with a population over 1,000,000 or to any sanitary district which serves a population over 1,000,000.
(g) Pursuant to appropriation, monies in excess of $4 million per fiscal year from the Used Tire Management Fund shall be used as follows:
(1) 55% shall be available to the Agency and, in
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| State fiscal year 2025 only, the Department of Commerce and Economic Opportunity for the following purposes, provided that priority shall be given to subparagraph (A):
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(A) To undertake preventive, corrective or
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| renewed action as authorized by and in accordance with Section 55.3 and to recover costs in accordance with Section 55.3.
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(B) To provide financial assistance to units of
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| local government and private industry for the purposes of:
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(i) assisting in the establishment of
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| facilities and programs to collect, process, and utilize used and waste tires and tire-derived materials;
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(ii) demonstrating the feasibility of
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| innovative technologies as a means of collecting, storing, processing, and utilizing used and waste tires and tire-derived materials; and
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(iii) applying demonstrated technologies as a
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| means of collecting, storing, processing, and utilizing used and waste tires and tire-derived materials.
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(C) To provide grants to public universities and
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| private industry for research and development related to reducing the toxicity of tires and tire materials, vector-related research, disease-related research, and related laboratory-based equipment and field-based equipment.
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(2) (Blank).
(3) For the fiscal year beginning July 1, 2004 and
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| for all fiscal years thereafter, 45% shall be deposited into the General Revenue Fund. Prior to the fiscal year beginning July 1, 2023, such transfers are at the direction of the Department of Revenue, and shall be made within 30 days after the end of each quarter. Beginning with the fiscal year beginning July 1, 2023, such transfers are at the direction of the Agency and shall be made within 30 days after the end of each quarter.
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(Source: P.A. 103-363, eff. 7-28-23; 103-588, eff. 6-5-24.)
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(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 in the manner required by this Title XIV and only for the amount that is paid timely in accordance with this Title XIV;
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(1.5) beginning on July 1, 2003, collect from retail
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| 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;
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(2) accept for recycling used tires from customers,
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| at the point of transfer, in a quantity equal to the number of new tires purchased; and
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(3) post in a conspicuous place a written notice at
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| 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.".
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(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 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. The collection allowance for suppliers, however, shall be allowed only if the return is filed timely and in the manner required by this Title XIV and only for the amount that is paid timely in accordance with this Title XIV.
(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. 100-303, eff. 8-24-17.)
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(415 ILCS 5/55.10) (from Ch. 111 1/2, par. 1055.10)
Sec. 55.10. Tax returns by retailer. (a) Except as otherwise provided in this Section, for returns due on or before January 31, 2010, each retailer of tires
maintaining a place of business in this State
shall make a return to the Department of Revenue on a quarter annual basis,
with the return for January, February and March of a given year being due
by April 30 of that year; with the return for April, May and June of a
given year being due by July 31 of that year; with the return for July, August
and September of a given year being due by October 31 of that year; and
with the return for October, November and December of a given year being due
by January 31 of the following year.
For returns due after January 31, 2010, each retailer of tires maintaining a place of business in this State shall make a return to the Department of Revenue on a quarter annual basis, with the return for January, February, and March of a given year being due by April 20 of that year; with the return for April, May, and June of a given year being due by July 20 of that year; with the return for July, August, and September of a given year being due by October 20 of that year; and with the return for October, November, and December of a given year being due by January 20 of the following year. Notwithstanding any other provision of this Section to the contrary, the return for October, November, and December of 2009 is due by February 20, 2010. On and after January 1, 2018, tire retailers and suppliers required to file electronically under Section 3 of the Retailers' Occupation Tax Act or Section 9 of the Use Tax Act must electronically file all returns pursuant to this Act. Tire retailers and suppliers who demonstrate that they do not have access to the Internet or demonstrate hardship in filing electronically may petition the Department to waive the electronic filing requirement. (b) Each return made to the Department of Revenue shall state:
(1) the name of the retailer;
(2) the address of the retailer's principal place of |
| business, and the address of the principal place of business (if that is a different address) from which the retailer engages in the business of making retail sales of tires;
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(3) total number of tires sold at retail for the
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| preceding calendar quarter;
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(4) the amount of tax due; and
(5) such other reasonable information as the
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| Department of Revenue may require.
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If any payment provided for in this Section exceeds the retailer's liabilities under this Act, as shown on an original return, the retailer may credit such excess payment against liability subsequently to be remitted to the Department under this Act, in accordance with reasonable rules adopted by the Department. If the Department subsequently determines that all or any part of the credit taken was not actually due to the retailer, the retailer's discount shall be reduced by the monetary amount of the discount applicable to the difference between the credit taken and that actually due, and the retailer shall be liable for penalties and interest on such difference.
Notwithstanding any other provision of this Act concerning the time
within which a retailer may file his return, in the case of any retailer
who ceases to engage in the retail sale of tires, the retailer shall file
a final return under this Act with the Department of Revenue not more than
one month after discontinuing that business.
(Source: P.A. 100-303, eff. 8-24-17; 100-1171, eff. 1-4-19.)
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