Information maintained by the Legislative Reference Bureau
Updating the database of the Illinois Compiled Statutes (ILCS) is an ongoing process. Recent laws may not yet be included in the ILCS database, but they are found on this site as Public Acts soon after they become law. For information concerning the relationship between statutes and Public Acts, refer to the Guide.

Because the statute database is maintained primarily for legislative drafting purposes, statutory changes are sometimes included in the statute database before they take effect. If the source note at the end of a Section of the statutes includes a Public Act that has not yet taken effect, the version of the law that is currently in effect may have already been removed from the database and you should refer to that Public Act to see the changes made to the current law.

ENVIRONMENTAL SAFETY
(415 ILCS 5/) Environmental Protection Act.

415 ILCS 5/52.3-10

    (415 ILCS 5/52.3-10)
    Sec. 52.3-10. Effect of amendatory Act of the 96th General Assembly. Nothing contained in this amendatory Act of the 96th General Assembly shall remove any liability for any operation, site, or facility operating without any required legal permit or authorization for activities taking place prior to the effective date of this Act.
(Source: P.A. 96-1068, eff. 7-16-10.)

415 ILCS 5/52.5

    (415 ILCS 5/52.5)
    Sec. 52.5. Microbead-free waters.
    (a) As used in this Section:
    "Over the counter drug" means a drug that is a personal care product that contains a label that identifies the product as a drug as required by 21 CFR 201.66. An "over the counter drug" label includes:
        (1) A drug facts panel; or
        (2) A statement of the active ingredients with a list
    
of those ingredients contained in the compound, substance, or preparation.
    "Personal care product" means any article intended to be rubbed, poured, sprinkled, or sprayed on, introduced into, or otherwise applied to the human body or any part thereof for cleansing, beautifying, promoting attractiveness, or altering the appearance, and any article intended for use as a component of any such article. "Personal care product" does not include any prescription drugs.
    "Plastic" means a synthetic material made from linking monomers through a chemical reaction to create an organic polymer chain that can be molded or extruded at high heat into various solid forms retaining their defined shapes during life cycle and after disposal.
    "Synthetic plastic microbead" means any intentionally added non-biodegradable solid plastic particle measured less than 5 millimeters in size and is used to exfoliate or cleanse in a rinse-off product.
    (b) The General Assembly hereby finds that microbeads, a synthetic alternative ingredient to such natural materials as ground almonds, oatmeal, and pumice, found in over 100 personal care products, including facial cleansers, shampoos, and toothpastes, pose a serious threat to the State's environment.
    Microbeads have been documented to collect harmful pollutants already present in the environment and harm fish and other aquatic organisms that form the base of the aquatic food chain. Recently, microbeads have been recorded in Illinois water bodies, and in particular, the waters of Lake Michigan.
    Although synthetic plastic microbeads are a safe and effective mild abrasive ingredient effectively used for gently removing dead skin, there are recent concerns about the potential environmental impact of these materials. More research is needed on any adverse consequences, but a number of cosmetic manufacturers have already begun a voluntary process for identifying alternatives that allay those concerns. Those alternatives will be carefully evaluated to assure safety and implemented in a timely manner.
    Without significant and costly improvements to the majority of the State's sewage treatment facilities, microbeads contained in products will continue to pollute Illinois' waters and hinder the recent substantial economic investments in redeveloping Illinois waterfronts and the ongoing efforts to restore the State's lakes and rivers and recreational and commercial fisheries.
    (c) Effective December 31, 2017, no person shall manufacture for sale a personal care product, except for an over the counter drug, that contains synthetic plastic microbeads as defined in this Section.
    (d) Effective December 31, 2018, no person shall accept for sale a personal care product, except for an over the counter drug, that contains synthetic plastic microbeads as defined in this Section.
    (e) Effective December 31, 2018, no person shall manufacture for sale an over the counter drug that contains synthetic plastic microbeads as defined in this Section.
    (f) Effective December 31, 2019, no person shall accept for sale an over the counter drug that contains synthetic plastic microbeads as defined in this Section.
(Source: P.A. 98-638, eff. 1-1-15.)

415 ILCS 5/52.10

    (415 ILCS 5/52.10)
    Sec. 52.10. (Repealed).
(Source: P.A. 102-996, eff. 5-27-22. Repealed internally, eff. 12-31-22.)

415 ILCS 5/Tit. XIV

 
    (415 ILCS 5/Tit. XIV heading)
TITLE XIV. USED TIRES

415 ILCS 5/53

    (415 ILCS 5/53) (from Ch. 111 1/2, par. 1053)
    Sec. 53. (a) The General Assembly finds:
        (1) that used and waste tires constitute a growing
    
solid waste problem of considerable magnitude that is exacerbated by the fact that tires do not readily degrade or decompose;
        (2) that the accumulation of used and waste tires
    
constitutes a fire hazard and a threat to air and water quality;
        (3) that unmanaged used and waste tire sites
    
encourage open dumping of other types of waste;
        (4) that used and waste tire accumulations pose a
    
threat to the public health, safety and welfare by providing habitat for a number of disease-spreading mosquitoes and other nuisance organisms, and that the transport of used tires has introduced such mosquitoes into the State and dispersed them;
        (5) that State agencies need the ability to remove,
    
or cause the removal of, used and waste tire accumulations as necessary to abate or correct hazards to public health and to protect the environment; and
        (6) that used and waste tires may also afford a
    
significant economic opportunity for recycling into new and useful products or as a source of fuel.
    (b) It is the purpose of this Act:
        (1) to ensure that used and waste tires are collected
    
and are put to beneficial use or properly disposed of;
        (2) to provide for the abatement of used and waste
    
tire dumps and associated threats to the public health and welfare;
        (3) to encourage the development of used and waste
    
tire processing facilities and technologies, including energy recovery; and
        (4) to provide for research on disease vectors
    
associated with used and waste tires, and the diseases they spread.
    It shall be the policy of the State of Illinois to provide for the recovery, recycling and reuse of materials from scrap vehicle tires. The following hierarchy shall be in effect for tires generated for waste management in this State:
        (1) Reuse of tire casings for remanufacture or
    
retreading.
        (2) Processing of tires into marketable products,
    
such as stamped parts from portions of tire casings.
        (3) Total destruction of tires into a uniform product
    
that is marketable as a fuel or recycled material feedstock, including such products as tire-derived fuel, or recovered rubber for recycling into rubber or other products or as an asphalt additive.
        (4) Total destruction of tires through primary
    
shredding to produce a nonuniform product for use as in road beds or other construction applications, or at a landfill or similar site for erosion control or cover.
        (5) Total destruction of tires to a nonuniform
    
product consistency for direct landfill disposal.
(Source: P.A. 86-452; 87-727.)

415 ILCS 5/54

    (415 ILCS 5/54) (from Ch. 111 1/2, par. 1054)
    Sec. 54. For the purposes of this Title, except as the context otherwise clearly requires, the words and terms defined in the Sections which follow this Section and precede Section 55 shall have the meanings given therein. Words and terms not defined shall have the meanings otherwise set forth in this Act.
(Source: P.A. 86-452.)

415 ILCS 5/54.01

    (415 ILCS 5/54.01) (from Ch. 111 1/2, par. 1054.01)
    Sec. 54.01. "Altered tire" means a used tire which has been altered so that it is no longer capable of holding accumulations of water, including, but not limited to, used tires that have been shredded, chopped, drilled with holes sufficient to assure drainage, slit longitudinally and stacked so as not to collect water, or wholly or partially filled with cement or other material to prevent the accumulation of water. "Alteration" or "altering" means action which produces an altered tire.
(Source: P.A. 86-452.)

415 ILCS 5/54.02

    (415 ILCS 5/54.02) (from Ch. 111 1/2, par. 1054.02)
    Sec. 54.02. "Converted tire" means a used tire which has been manufactured into a usable commodity other than a tire. "Conversion" or "converting" means action which produces a converted tire. Usable products manufactured from tires, which products are themselves capable of holding accumulations of water, shall be deemed to be "converted" if they are stacked, packaged, boxed, containerized or enclosed in such a manner as to preclude exposure to precipitation prior to sale or conveyance.
(Source: P.A. 86-452.)

415 ILCS 5/54.03

    (415 ILCS 5/54.03) (from Ch. 111 1/2, par. 1054.03)
    Sec. 54.03. "Covered tire" means a used tire located in a building, vehicle or facility with a roof extending over the tire, or securely located under a material so as to preclude exposure to precipitation.
(Source: P.A. 86-452.)

415 ILCS 5/54.04

    (415 ILCS 5/54.04) (from Ch. 111 1/2, par. 1054.04)
    Sec. 54.04. "Disposal" means the placement of used tires into or on any land or water except as an integral part of systematic reuse or conversion in the regular course of business.
(Source: P.A. 86-452.)

415 ILCS 5/54.05

    (415 ILCS 5/54.05) (from Ch. 111 1/2, par. 1054.05)
    Sec. 54.05. "New tire" means a tire which has never been placed on a vehicle wheel rim.
(Source: P.A. 86-452.)

415 ILCS 5/54.06

    (415 ILCS 5/54.06) (from Ch. 111 1/2, par. 1054.06)
    Sec. 54.06. "Processing" means the altering, converting or reprocessing of used or waste tires.
(Source: P.A. 86-452.)

415 ILCS 5/54.06a

    (415 ILCS 5/54.06a)
    Sec. 54.06a. "Recyclable tire" means a used tire which is free of permanent physical damage and maintains sufficient tread depth to allow its use through resale or repairing.
(Source: P.A. 89-200, eff. 1-1-96.)

415 ILCS 5/54.07

    (415 ILCS 5/54.07) (from Ch. 111 1/2, par. 1054.07)
    Sec. 54.07. "Reprocessed tire" means a used tire which has been recapped, retreaded or regrooved and which has not been placed on a vehicle wheel rim.
(Source: P.A. 86-452.)

415 ILCS 5/54.08

    (415 ILCS 5/54.08) (from Ch. 111 1/2, par. 1054.08)
    Sec. 54.08. "Reused tire" means a used tire that is used again, in part or as a whole, by being employed in a particular function or application as an effective substitute for a commercial product or fuel without having been converted.
(Source: P.A. 86-452.)

415 ILCS 5/54.09

    (415 ILCS 5/54.09) (from Ch. 111 1/2, par. 1054.09)
    Sec. 54.09. "Storage" means any accumulation of used tires that does not constitute disposal. At a minimum, such an accumulation must be an integral part of the systematic alteration, reuse, reprocessing or conversion of the tires in the regular course of business.
(Source: P.A. 86-452.)

415 ILCS 5/54.10

    (415 ILCS 5/54.10) (from Ch. 111 1/2, par. 1054.10)
    Sec. 54.10. "Tire" means a hollow ring, made of rubber or similar materials, which was manufactured for the purpose of being placed on the wheel rim of a vehicle.
(Source: P.A. 86-452.)

415 ILCS 5/54.10a

    (415 ILCS 5/54.10a)
    Sec. 54.10a. "Tire carcass" means the internal part of a used tire containing the plies, beads, and belts suitable for retread or remanufacture.
(Source: P.A. 89-200, eff. 1-1-96.)

415 ILCS 5/54.10b

    (415 ILCS 5/54.10b)
    Sec. 54.10b. "Tire derived fuel" means a product made from used tires to exact specifications of a system designed to accept a tire derived fuel as a primary or supplemental fuel source.
(Source: P.A. 89-200, eff. 1-1-96.)

415 ILCS 5/54.11

    (415 ILCS 5/54.11) (from Ch. 111 1/2, par. 1054.11)
    Sec. 54.11. "Tire disposal site" means a site where used tires have been disposed of other than a sanitary landfill permitted by the Agency.
(Source: P.A. 86-452.)

415 ILCS 5/54.11a

    (415 ILCS 5/54.11a)
    Sec. 54.11a. "Tire retreader" means a person or firm that retreads or remanufactures tires.
(Source: P.A. 89-200, eff. 1-1-96.)

415 ILCS 5/54.12

    (415 ILCS 5/54.12) (from Ch. 111 1/2, par. 1054.12)
    Sec. 54.12. "Tire storage site" means a site where used tires are stored or processed, other than (1) the site at which the tires were separated from the vehicle wheel rim, (2) the site where the used tires were accepted in trade as part of a sale of new tires, or (3) a site at which tires are sold at retail in the regular course of business, and at which not more than 250 used tires are kept at any time or (4) a facility at which tires are sold at retail provided that the facility maintains less than 1300 recyclable tires, 1300 tire carcasses, and 1300 used tires on site and those tires are stored inside a building or so that they are prevented from accumulating water.
(Source: P.A. 92-24, eff. 7-1-01.)

415 ILCS 5/54.12a

    (415 ILCS 5/54.12a)
    Sec. 54.12a. "Tire storage unit" means a pile of tires or a group of piles of tires at a storage site.
(Source: P.A. 89-200, eff. 1-1-96.)

415 ILCS 5/54.12b

    (415 ILCS 5/54.12b)
    Sec. 54.12b. "Tire transporter" means a person who transports used or waste tires in a vehicle.
(Source: P.A. 89-200, eff. 1-1-96.)

415 ILCS 5/54.13

    (415 ILCS 5/54.13) (from Ch. 111 1/2, par. 1054.13)
    Sec. 54.13. "Used tire" means a worn, damaged, or defective tire that is not mounted on a vehicle.
(Source: P.A. 92-24, eff. 7-1-01.)

415 ILCS 5/54.14

    (415 ILCS 5/54.14) (from Ch. 111 1/2, par. 1054.14)
    Sec. 54.14. "Vector" means arthropods, rats, mice, birds or other animals capable of carrying disease-producing organisms to a human or animal host. "Vector" does not include animals that transmit disease to humans only when used as human food.
(Source: P.A. 86-452.)

415 ILCS 5/54.15

    (415 ILCS 5/54.15) (from Ch. 111 1/2, par. 1054.15)
    Sec. 54.15. "Vehicle" means every device in, upon or by which any person or property is or may be transported or drawn, except devices moved by human power or by animal power, devices used exclusively upon stationary rails or tracks, and motorized wheelchairs.
(Source: P.A. 86-452.)

415 ILCS 5/54.16

    (415 ILCS 5/54.16) (from Ch. 111 1/2, par. 1054.16)
    Sec. 54.16. "Waste tire" means a used tire that has been disposed of.
(Source: P.A. 86-452.)

415 ILCS 5/55

    (415 ILCS 5/55) (from Ch. 111 1/2, par. 1055)
    Sec. 55. Prohibited activities.
    (a) No person shall:
        (1) Cause or allow the open dumping of any used or
    
waste tire.
        (2) Cause or allow the open burning of any used or
    
waste tire.
        (3) Except at a tire storage site which contains more
    
than 50 used tires, cause or allow the storage of any used tire unless the tire is altered, reprocessed, converted, covered, or otherwise prevented from accumulating water.
        (4) Cause or allow the operation of a tire storage
    
site except in compliance with Board regulations.
        (5) Abandon, dump or dispose of any used or waste
    
tire on private or public property, except in a sanitary landfill approved by the Agency pursuant to regulations adopted by the Board.
        (6) Fail to submit required reports, tire removal
    
agreements, or Board regulations.
    (b) (Blank.)
    (b-1) No person shall knowingly mix any used or waste tire, either whole or cut, with municipal waste, and no owner or operator of a sanitary landfill shall accept any used or waste tire for final disposal; except that used or waste tires, when separated from other waste, may be accepted if the sanitary landfill provides and maintains a means for shredding, slitting, or chopping whole tires and so treats whole tires and, if approved by the Agency in a permit issued under this Act, uses the used or waste tires for alternative uses, which may include on-site practices such as lining of roadways with tire scraps, alternative daily cover, or use in a leachate collection system. In the event the physical condition of a used or waste tire makes shredding, slitting, chopping, reuse, reprocessing, or other alternative use of the used or waste tire impractical or infeasible, then the sanitary landfill, after authorization by the Agency, may accept the used or waste tire for disposal.
    (c) Any person who sells new or used tires at retail or operates a tire storage site or a tire disposal site which contains more than 50 used or waste tires shall give notice of such activity to the Agency. Any person engaging in such activity for the first time after January 1, 1990, shall give notice to the Agency within 30 days after the date of commencement of the activity. The form of such notice shall be specified by the Agency and shall be limited to information regarding the following:
        (1) the name and address of the owner and operator;
        (2) the name, address and location of the operation;
        (3) the type of operations involving used and waste
    
tires (storage, disposal, conversion or processing); and
        (4) the number of used and waste tires present at the
    
location.
    (d) Beginning January 1, 1992, no person shall cause or allow the operation of:
        (1) a tire storage site which contains more than 50
    
used tires, unless the owner or operator, by January 1, 1992 (or the January 1 following commencement of operation, whichever is later) and January 1 of each year thereafter, (i) registers the site with the Agency, except that the registration requirement in this item (i) does not apply in the case of a tire storage site required to be permitted under subsection (d-5), (ii) certifies to the Agency that the site complies with any applicable standards adopted by the Board pursuant to Section 55.2, (iii) reports to the Agency the number of tires accumulated, the status of vector controls, and the actions taken to handle and process the tires, and (iv) pays the fee required under subsection (b) of Section 55.6; or
        (2) a tire disposal site, unless the owner or
    
operator (i) has received approval from the Agency after filing a tire removal agreement pursuant to Section 55.4, or (ii) has entered into a written agreement to participate in a consensual removal action under Section 55.3.
    The Agency shall provide written forms for the annual registration and certification required under this subsection (d).
    (d-4) On or before January 1, 2015, the owner or operator of each tire storage site that contains used tires totaling more than 10,000 passenger tire equivalents, or at which more than 500 tons of used tires are processed in a calendar year, shall submit documentation demonstrating its compliance with Board rules adopted under this Title. This documentation must be submitted on forms and in a format prescribed by the Agency.
    (d-5) Beginning July 1, 2016, no person shall cause or allow the operation of a tire storage site that contains used tires totaling more than 10,000 passenger tire equivalents, or at which more than 500 tons of used tires are processed in a calendar year, without a permit granted by the Agency or in violation of any conditions imposed by that permit, including periodic reports and full access to adequate records and the inspection of facilities, as may be necessary to ensure compliance with this Act and with regulations and standards adopted under this Act.
    (d-6) No person shall cause or allow the operation of a tire storage site in violation of the financial assurance rules established by the Board under subsection (b) of Section 55.2 of this Act. In addition to the remedies otherwise provided under this Act, the State's Attorney of the county in which the violation occurred, or the Attorney General, may, at the request of the Agency or on his or her own motion, institute a civil action for an immediate injunction, prohibitory or mandatory, to restrain any violation of this subsection (d-6) or to require any other action as may be necessary to abate or mitigate any immediate danger or threat to public health or the environment at the site. Injunctions to restrain a violation of this subsection (d-6) may include, but are not limited to, the required removal of all tires for which financial assurance is not maintained and a prohibition against the acceptance of tires in excess of the amount for which financial assurance is maintained.
    (e) No person shall cause or allow the storage, disposal, treatment or processing of any used or waste tire in violation of any regulation or standard adopted by the Board.
    (f) No person shall arrange for the transportation of used or waste tires away from the site of generation with a person known to openly dump such tires.
    (g) No person shall engage in any operation as a used or waste tire transporter except in compliance with Board regulations.
    (h) No person shall cause or allow the combustion of any used or waste tire in an enclosed device unless a permit has been issued by the Agency authorizing such combustion pursuant to regulations adopted by the Board for the control of air pollution and consistent with the provisions of Section 9.4 of this Act.
    (i) No person shall cause or allow the use of pesticides to treat tires except as prescribed by Board regulations.
    (j) No person shall fail to comply with the terms of a tire removal agreement approved by the Agency pursuant to Section 55.4.
    (k) No person shall:
        (1) Cause or allow water to accumulate in used or
    
waste tires. The prohibition set forth in this paragraph (1) of subsection (k) shall not apply to used or waste tires located at a residential household, as long as not more than 4 used or waste tires at the site are covered and kept dry.
        (2) Fail to collect a fee required under Section 55.8
    
of this Title.
        (3) Fail to file a return required under Section
    
55.10 of this Title.
        (4) Transport used or waste tires in violation of the
    
registration and vehicle placarding requirements adopted by the Board.
(Source: P.A. 100-103, eff. 8-11-17; 100-327, eff. 8-24-17; 100-621, eff. 7-20-18; 100-863, eff. 8-14-18.)

415 ILCS 5/55.1

    (415 ILCS 5/55.1) (from Ch. 111 1/2, par. 1055.1)
    Sec. 55.1. (a) The prohibitions set forth in subdivision (a)(3) of Section 55 of this Act shall not apply to used tires:
        (1) generated and located at a site as a result of
    
the growing and harvesting of agricultural crops or the raising of animals, as long as not more than 20 used tires are located at the site;
        (2) located at a residential household, as long as
    
not more than 12 used tires are located at the site; or
        (3) which were placed in service for recreational
    
purposes prior to January 1, 1990 at a school, park or playground, provided that the used tires are altered by January 1, 1992.
    (b) The prohibitions set forth in subdivisions (a)(3), (a)(4), (c), (d), (d-5), (d-6), (e), (g), and (k)(4) of Section 55 of this Act shall not apply to used or waste tires collected by a not-for-profit corporation if:
        (1) the collection location has been approved by the
    
applicable general purpose unit of local government;
        (2) the collected tires are transported to a facility
    
permitted by the Agency to store, process or dispose of used or waste tires within 7 days after collection; and
        (3) the collection does not occur as a continuous
    
business operation.
    (c) The prohibitions set forth in subdivisions (a)(3), (a)(4), (c), (d), (d-5), (d-6), (e), (g), and (k)(4) of Section 55 of this Act shall not apply to used or waste tires collected by the State or a unit of local government, provided that:
        (1) the collection is part of an established program
    
to take preventive or corrective action regarding such tires;
        (2) any staging sites for handling such tires are
    
reasonably secure and regularly maintained in a safe manner; and
        (3) the Agency is notified in writing during January
    
of each calendar year regarding the location of the staging sites, the number of such tires accumulated, the status of vector controls, and actions taken to process such tires.
    The Agency shall provide written confirmation to a State agency or unit of local government regarding the applicability of this subsection upon receipt of a written description of its established program, and each January following receipt of the annual report required under subdivision (c)(3) of this subsection.
    For purposes of determining the applicability of this subsection, any municipality with a population over 1,000,000 may certify to the Agency by January 1, 1990 that it operates an established program. Upon the filing of such a certification, the established program shall be deemed to satisfy the provisions of subdivisions (1) and (2) of this subsection.
    (d) The prohibitions set forth in subdivision (a)(5) of Section 55 of this Act shall not apply to used tires that are generated and located at a permitted coal mining site after use on specialized coal hauling and extraction vehicles.
(Source: P.A. 98-656, eff. 6-19-14.)

415 ILCS 5/55.2

    (415 ILCS 5/55.2) (from Ch. 111 1/2, par. 1055.2)
    Sec. 55.2. (a) Not later than July 1, 1990, the Agency shall propose regulations which prescribe standards for the storage, disposal, processing and transportation of used and waste tires.
    (b) Not later than one year after the receipt of the Agency's proposed regulations, the Board shall adopt, pursuant to Sections 27 and 28 of this Act, regulations which are consistent with the provisions of this Title. These regulations shall, at a minimum, specify: recordkeeping and reporting requirements; criteria for minimizing the danger of tire fires, including dimensions for piling tires and minimum aisle spacing; financial assurance criteria; and criteria for distinguishing storage from disposal. In addition, such regulations shall prohibit the use of pesticides as an ongoing means of demonstrating compliance with this Title.
    (b-5) Not later than 6 months after the effective date of this amendatory Act of the 98th General Assembly, the Agency shall propose, and, not later than 9 months after receipt of the Agency's proposal, the Board shall adopt, revisions to the rules adopted under this Title that are necessary to conform those rules to the requirements of this Title, including, but not limited to, revisions to those rules that are necessary to implement the changes made to this Act by this amendatory Act of the 98th General Assembly.
    (c) In adopting regulations under this Section, the Board may impose different requirements for different categories of used or waste tire storage, disposal, transport, and processing.
    (d) Nothing in this Section shall be construed as limiting the general authority of the Board to promulgate regulations pursuant to Title VII of this Act.
(Source: P.A. 98-656, eff. 6-19-14.)

415 ILCS 5/55.3

    (415 ILCS 5/55.3) (from Ch. 111 1/2, par. 1055.3)
    Sec. 55.3. (a) Upon finding that an accumulation of used or waste tires creates an immediate danger to health, the Agency may take action pursuant to Section 34 of this Act.
    (b) Upon making a finding that an accumulation of used or waste tires creates a hazard posing a threat to public health or the environment, the Agency may undertake preventive or corrective action in accordance with this subsection. Such preventive or corrective action may consist of any or all of the following:
        (1) Treating and handling used or waste tires and
    
other infested materials within the area for control of mosquitoes and other disease vectors.
        (2) Relocation of ignition sources and any used or
    
waste tires within the area for control and prevention of tire fires.
        (3) Removal of used and waste tire accumulations from
    
the area.
        (4) Removal of soil and water contamination related
    
to tire accumulations.
        (5) Installation of devices to monitor and control
    
groundwater and surface water contamination related to tire accumulations.
        (6) Such other actions as may be authorized by Board
    
regulations.
    (c) The Agency may, subject to the availability of appropriated funds, undertake a consensual removal action for the removal of up to 1,000 used or waste tires at no cost to the owner according to the following requirements:
        (1) Actions under this subsection shall be taken
    
pursuant to a written agreement between the Agency and the owner of the tire accumulation.
        (2) The written agreement shall at a minimum specify:
            (i) that the owner relinquishes any claim of an
        
ownership interest in any tires that are removed, or in any proceeds from their sale;
            (ii) that tires will no longer be allowed to be
        
accumulated at the site;
            (iii) that the owner will hold harmless the
        
Agency or any employee or contractor utilized by the Agency to effect the removal, for any damage to property incurred during the course of action under this subsection, except for gross negligence or intentional misconduct; and
            (iv) any conditions upon or assistance required
        
from the owner to assure that the tires are so located or arranged as to facilitate their removal.
        (3) The Agency may by rule establish conditions and
    
priorities for removal of used and waste tires under this subsection.
        (4) The Agency shall prescribe the form of written
    
agreements under this subsection.
    (d) The Agency shall have authority to provide notice to the owner or operator, or both, of a site where used or waste tires are located and to the owner or operator, or both, of the accumulation of tires at the site, whenever the Agency finds that the used or waste tires pose a threat to public health or the environment, or that there is no owner or operator proceeding in accordance with a tire removal agreement approved under Section 55.4.
    The notice provided by the Agency shall include the identified preventive or corrective action, and shall provide an opportunity for the owner or operator, or both, to perform such action.
    For sites with more than 250,000 passenger tire equivalents, following the notice provided for by this subsection (d), the Agency may enter into a written reimbursement agreement with the owner or operator of the site. The agreement shall provide a schedule for the owner or operator to reimburse the Agency for costs incurred for preventive or corrective action, which shall not exceed 5 years in length. An owner or operator making payments under a written reimbursement agreement pursuant to this subsection (d) shall not be liable for punitive damages under subsection (h) of this Section.
    (e) In accordance with constitutional limitations, the Agency shall have authority to enter at all reasonable times upon any private or public property for the purpose of taking whatever preventive or corrective action is necessary and appropriate in accordance with the provisions of this Section, including but not limited to removal, processing or treatment of used or waste tires, whenever the Agency finds that used or waste tires pose a threat to public health or the environment.
    (f) In undertaking preventive, corrective or consensual removal action under this Section the Agency may consider use of the following: rubber reuse alternatives, shredding or other conversion through use of mobile or fixed facilities, energy recovery through burning or incineration, and landfill disposal.
    (g) Except as otherwise provided in this Section, the owner or operator of any site or accumulation of used or waste tires at which the Agency has undertaken corrective or preventive action under this Section shall be liable for all costs thereof incurred by the State of Illinois, including reasonable costs of collection. Any monies received by the Agency hereunder shall be deposited into the Used Tire Management Fund. The Agency may in its discretion store, dispose of or convey the tires that are removed from an area at which it has undertaken a corrective, preventive or consensual removal action, and may sell or store such tires and other items, including but not limited to rims, that are removed from the area. The net proceeds of any sale shall be credited against the liability incurred by the owner or operator for the costs of any preventive or corrective action.
    (h) Any person liable to the Agency for costs incurred under subsection (g) of this Section may be liable to the State of Illinois for punitive damages in an amount at least equal to, and not more than 2 times, the costs incurred by the State if such person failed without sufficient cause to take preventive or corrective action pursuant to notice issued under subsection (d) of this Section.
    (i) There shall be no liability under subsection (g) of this Section for a person otherwise liable who can establish by a preponderance of the evidence that the hazard created by the tires was caused solely by:
        (1) an act of God;
        (2) an act of war; or
        (3) an act or omission of a third party other than an
    
employee or agent, and other than a person whose act or omission occurs in connection with a contractual relationship with the person otherwise liable.
    For the purposes of this subsection, "contractual relationship" includes, but is not limited to, land contracts, deeds and other instruments transferring title or possession, unless the real property upon which the accumulation is located was acquired by the defendant after the disposal or placement of used or waste tires on, in or at the property and one or more of the following circumstances is also established by a preponderance of the evidence:
            (A) at the time the defendant acquired the
        
property, the defendant did not know and had no reason to know that any used or waste tires had been disposed of or placed on, in or at the property, and the defendant undertook, at the time of acquisition, all appropriate inquiries into the previous ownership and uses of the property consistent with good commercial or customary practice in an effort to minimize liability;
            (B) the defendant is a government entity which
        
acquired the property by escheat or through any other involuntary transfer or acquisition, or through the exercise of eminent domain authority by purchase or condemnation; or
            (C) the defendant acquired the property by
        
inheritance or bequest.
    (j) Nothing in this Section shall affect or modify the obligations or liability of any person under any other provision of this Act, federal law, or State law, including the common law, for injuries, damages or losses resulting from the circumstances leading to Agency action under this Section.
    (k) The costs and damages provided for in this Section may be imposed by the Board in an action brought before the Board in accordance with Title VIII of this Act, except that subsection (c) of Section 33 of this Act shall not apply to any such action.
    (l) The Agency shall, when feasible, consult with the Department of Public Health prior to taking any action to remove or treat an infested tire accumulation for control of mosquitoes or other disease vectors. The Agency may by contract or agreement secure the services of the Department of Public Health, any local public health department, or any other qualified person in treating any such infestation as part of an emergency or preventive action.
    (m) Neither the State, the Agency, the Board, the Director, nor any State employee shall be liable for any damage or injury arising out of or resulting from any action taken under this Section.
(Source: P.A. 102-444, eff. 8-20-21.)

415 ILCS 5/55.4

    (415 ILCS 5/55.4) (from Ch. 111 1/2, par. 1055.4)
    Sec. 55.4. (a) The owner or operator of a tire disposal site required to file and receive approval of a tire removal agreement under subsection (d) of Section 55 shall remove used or waste tires from the site in a manner that:
        (1) minimizes the need for further maintenance;
        (2) removes all used and waste tires and any residues
    
therefrom; and
        (3) protects human health during the removal and
    
post-removal periods.
    (b) A tire removal agreement submitted to the Agency shall include the following:
        (1) A complete inventory of the tires located on the
    
site.
        (2) A description of how the removal will be
    
conducted in accordance with subsection (a) of this Section.
        (3) A description of the methods to be used during
    
removal including, but not limited to, the methods for removing, transporting, processing, storing or disposing of tires and residues, and the offsite facilities to be used.
        (4) A detailed description of other activities
    
necessary during the removal period to ensure that the requirements of subsection (a) of this Section are met.
        (5) A schedule for completing the removal of tires
    
from the site, as required in subsection (d).
    (c) For a site at which the owner or operator is proposing to proceed with removal, the Agency shall approve, modify or disapprove a proposed agreement within 90 days of receiving it. If the Agency does not approve the agreement, the Agency shall provide the owner or operator with a written statement of reasons for the refusal, and the owner or operator shall modify the agreement or submit a new agreement for approval within 30 days after receiving the statement. The Agency shall approve or modify the second proposed agreement within 60 days. If the Agency modifies the second proposed agreement, the agreement as modified shall become the approved agreement.
    (d) Each approved agreement shall include a schedule by which the owner or operator must complete the removal activities. The total time allowed shall not exceed the following:
        (1) one year if the site contains 1,000 tires or less;
        (2) two years if the site contains more than 1,000
    
tires but less than 10,000 tires;
        (3) five years if the site contains 10,000 or more
    
tires.
    The owner or operator may apply for an extension of time, no later than 90 days before the end of the time period specified in the agreement. The Agency shall not grant such an extension unless it determines that the owner or operator has proceeded to carry out the agreement with all due diligence. The requested extension of time may not exceed 3 years, and the Agency may approve the request as submitted or may approve a lesser amount of time.
    (e) Within 60 days after the completion of removal activities under an approved agreement, the owner or operator shall submit to the Agency a certification that the site or the affected portion of the site has been cleared of tires in accordance with the approved agreement.
    (f) Modification of or refusal to modify an agreement submitted by an owner or operator proposing to proceed with removal is a permit denial for purposes of subsection (a) of Section 40 of this Act.
(Source: P.A. 86-452.)

415 ILCS 5/55.5

    (415 ILCS 5/55.5) (from Ch. 111 1/2, par. 1055.5)
    Sec. 55.5. (a) The Agency shall investigate alleged violations of this Title XIV, or of any regulation promulgated hereunder, or of any approval granted by the Agency, and may cause such other investigations to be made as it may deem advisable.
    (b) If an investigation discloses that a violation may exist, the Agency shall take action pursuant to Title VIII of this Act in a timely manner.
    (c) Notwithstanding the provisions of subsection (b) of this Section, prior to taking action pursuant to Title VIII for violation of subsection (a), (b) or (c) of Section 55 of this Act, the Agency or unit of local government shall issue and serve upon the person complained against a written warning notice informing such person that the Agency or unit of local government intends to take such action. Such written warning notice shall specify the alleged violation, describe the corrective action which should be taken, and provide a period of 30 days in which one of the following response actions may be taken by such person:
        (1) initiation and completion of the corrective
    
action, and notification of the Agency or unit of local government in writing that such action has been taken; or
        (2) notification of the Agency or unit of local
    
government in writing that corrective action will be taken and completed within a period of 45 days from the date of issuance of the warning notice.
    In the event that the person fails to take a response action, initiates but does not adequately complete a response action, or takes other action in contravention of the described corrective action, the Agency or unit of local government may proceed pursuant to subsection (b) of this Section. If the same person has been issued 2 written warning notices for similar violations in any calendar year, thereafter the Agency or unit of local government may proceed pursuant to subsection (b) without first following the provisions of this subsection for the remainder of such calendar year with respect to such person.
(Source: P.A. 91-357, eff. 7-29-99.)

415 ILCS 5/55.6

    (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):
            (i) To undertake preventive, corrective or
        
removal action as authorized by and in accordance with Section 55.3, and to recover costs in accordance with Section 55.3.
            (ii) For the performance of inspection and
        
enforcement activities for used and waste tire sites.
            (iii) (Blank).
            (iv) To provide financial assistance to units of
        
local government for the performance of inspecting, investigating and enforcement activities pursuant to subsection (r) of Section 4 at used and waste tire sites.
            (v) To provide financial assistance for used and
        
waste tire collection projects sponsored by local government or not-for-profit corporations.
            (vi) For the costs of fee collection and
        
administration relating to used and waste tires, and to accomplish such other purposes as are authorized by this Act and regulations thereunder.
            (vii) To provide financial assistance to units of
        
local government and private industry for the purposes of:
                (A) assisting in the establishment of
            
facilities and programs to collect, process, and utilize used and waste tires and tire-derived materials;
                (B) demonstrating the feasibility of
            
innovative technologies as a means of collecting, storing, processing, and utilizing used and waste tires and tire-derived materials; and
                (C) applying demonstrated technologies as a
            
means of collecting, storing, processing, and utilizing used and waste tires and tire-derived materials.
        (2) (Blank).
        (2.1) For the fiscal year beginning July 1, 2004 and
    
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.
        (3) 25% shall be available to the Illinois Department
    
of Public Health for the following purposes:
            (A) To investigate threats or potential threats
        
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.
            (B) To conduct surveillance and monitoring
        
activities for mosquitoes and other arthropod vectors of disease, and surveillance of animals which provide a reservoir for disease-producing organisms.
            (C) To conduct training activities to promote
        
vector control programs and integrated pest management as defined in the Vector Control Act.
            (D) To respond to inquiries, investigate
        
complaints, conduct evaluations and provide technical consultation to help reduce or eliminate public health hazards and nuisance conditions associated with mosquitoes and other vectors.
            (E) To provide financial assistance to units of
        
local government for training, investigation and response to public nuisances associated with mosquitoes and other vectors of disease.
        (4) 2% shall be available to the Department of
    
Agriculture for its activities under the Illinois Pesticide Act relating to used and waste tires.
        (5) 2% shall be available to the Pollution Control
    
Board for administration of its activities relating to used and waste tires.
        (6) 10% shall be available to the University of
    
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.
    (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 for the
    
following purposes, provided that priority shall be given to subparagraph (A):
            (A) To undertake preventive, corrective or
        
renewed action as authorized by and in accordance with Section 55.3 and to recover costs in accordance with Section 55.3.
            (B) To provide financial assistance to units of
        
local government and private industry for the purposes of:
                (i) assisting in the establishment of
            
facilities and programs to collect, process, and utilize used and waste tires and tire-derived materials;
                (ii) demonstrating the feasibility of
            
innovative technologies as a means of collecting, storing, processing, and utilizing used and waste tires and tire-derived materials; and
                (iii) applying demonstrated technologies as a
            
means of collecting, storing, processing, and utilizing used and waste tires and tire-derived materials.
            (C) To provide grants to public universities for
        
vector-related research, disease-related research, and for related laboratory-based equipment and field-based equipment.
        (2) (Blank).
        (3) For the fiscal year beginning July 1, 2004 and
    
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.
(Source: P.A. 103-363, eff. 7-28-23.)

415 ILCS 5/55.6a

    (415 ILCS 5/55.6a)
    Sec. 55.6a. Emergency Public Health Fund.
    (a) Moneys in the Emergency Public Health Fund, subject to appropriation, shall be allocated annually as follows: (i) $300,000 to the University of Illinois for the purposes described in Section 55.6(c)(6) and (ii) subject to subsection (b) of this Section, all remaining amounts to the Department of Public Health to be used to make vector control grants and surveillance grants to the Cook County Department of Public Health (for areas of the County excluding the City of Chicago), to the City of Chicago health department, and to other certified local health departments. These grants shall be used for expenses related to West Nile Virus and other vector-borne diseases. The amount of each grant shall be based on population and need as supported by information submitted to the Department of Public Health. For the purposes of this Section, need shall be determined by the Department based primarily upon surveillance data and the number of positive human cases of West Nile Virus and other vector-borne diseases occurring during the preceding year and current year in the county or municipality seeking the grant.
    (b) (Blank).
(Source: P.A. 103-363, eff. 7-28-23.)

415 ILCS 5/55.7

    (415 ILCS 5/55.7) (from Ch. 111 1/2, par. 1055.7)
    Sec. 55.7. The Agency may adopt regulations as necessary for the administration of the grant and loan programs funded from the Used Tire Management Fund, including but not limited to procedures and criteria for applying for, evaluating, awarding and terminating grants and loans. The Agency may by rule specify criteria for providing grant assistance rather than loan assistance; such criteria shall promote the expeditious development of alternatives to the disposal of used tires, and the efficient use of monies for assistance. Evaluation criteria may be established by rule, considering such factors as:
        (1) the likelihood that a proposal will lead to the
    
actual collection and processing of used tires and protection of the environment and public health in furtherance of the purposes of this Act;
        (2) the feasibility of the proposal;
        (3) the suitability of the location for the proposed
    
activity;
        (4) the potential of the proposal for encouraging
    
recycling and reuse of resources; and
        (5) the potential for development of new technologies
    
consistent with the purposes of this Act.
(Source: P.A. 102-444, eff. 8-20-21.)

415 ILCS 5/55.7a

    (415 ILCS 5/55.7a)
    Sec. 55.7a. (Repealed).
(Source: P.A. 87-727. Repealed by P.A. 99-933, eff. 1-27-17.)

415 ILCS 5/55.8

    (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;
        (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 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.)

415 ILCS 5/55.9

    (415 ILCS 5/55.9) (from Ch. 111 1/2, par. 1055.9)
    Sec. 55.9. Collection of fee. Retailers shall collect the fee from the purchaser by adding the fee to the selling price of the tire. The fee imposed by Section 55.8 shall be stated as a distinct item separate and apart from the selling price of the tire. The fee imposed by Section 55.8 shall not be includable in the gross receipts of the retailer subject to the Retailers' Occupation Tax Act, the Use Tax Act or any locally imposed retailers' occupation tax. The fee imposed by Section 55.8, and any such fees collected by a retailer, shall constitute a debt owed by the retailer to this State.
(Source: P.A. 87-727.)

415 ILCS 5/55.10

    (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;
        (3) total number of tires sold at retail for the
    
preceding calendar quarter;
        (4) the amount of tax due; and
        (5) such other reasonable information as the
    
Department of Revenue may require.
    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.)

415 ILCS 5/55.11

    (415 ILCS 5/55.11) (from Ch. 111 1/2, par. 1055.11)
    Sec. 55.11. Application of Retailers' Occupation Tax provisions. All the provisions of Sections 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, and 13 1/2 of the Retailers' Occupation Tax Act, which are not inconsistent with this Act, shall apply, as far as practicable, to the fee imposed by Section 55.8 of this Act to the same extent as if such provisions were included herein. References in the incorporated Sections of the Retailers' Occupation Tax Act to retailers, to sellers or to persons engaged in the business of selling tangible personal property mean retailers of tires.
(Source: P.A. 87-727.)

415 ILCS 5/55.12

    (415 ILCS 5/55.12) (from Ch. 111 1/2, par. 1055.12)
    Sec. 55.12. Review under Administrative Review Law. The circuit court of any county wherein a hearing is held shall have the power to review all final administrative decisions of the Department of Revenue in administering the fee imposed under Section 55.7. However, if the administrative proceeding which is to be reviewed judicially is a claim for refund proceeding commenced under this Act and Section 2a of the State Officers and Employees Money Disposition Act, the circuit court having jurisdiction over the action for judicial review under this Section and under the Administrative Law shall be the same court that entered the temporary restraining order or preliminary injunction which is provided for in that Section 2a, and which enables the claim proceeding to be processed and disposed of as a claim for refund proceeding other than as a claim for credit proceeding.
    The provisions of the Administrative Review Law, and the rules adopted pursuant thereto, shall apply to and govern all proceeding for the judicial review of final administrative decisions of the Department of Revenue hereunder. The term "administrative decision" is defined as in Section 3-101 of the Code of Civil Procedure.
    Service upon the Director or Assistant Director of the Department of Revenue of summons issued in any action to review a final administrative decision shall be service upon the Department of Revenue. The Department of Revenue shall certify the record of its proceedings if the taxpayer shall pay to it the sum of 75 cents per page of testimony taken before the Department of Revenue and 25 cents per page of all other matters contained in such record, except that these charges may be waived where the Department of Revenue is satisfied that the aggrieved party is a poor person who cannot afford to pay such charges.
(Source: P.A. 87-727.)