Illinois Compiled Statutes
415 ILCS 5/ - Environmental Protection Act.
Title XIV - Used Tires

(415 ILCS 5/Tit. XIV heading)

 
(415 ILCS 5/53) (from Ch. 111 1/2, par. 1053)
Sec. 53.
(a) The General Assembly finds:
(b) It is the purpose of this Act:
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:
(Source: P.A. 86-452; 87-727.)
 
(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) (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) (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) (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) (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) (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) (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)
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) (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) (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) (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) (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)
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)
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) (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)
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) (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)
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)
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) (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) (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) (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) (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) (from Ch. 111 1/2, par. 1055)
Sec. 55. Prohibited activities.
(a) No person shall:
(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:
(d) Beginning January 1, 1992, no person shall cause or allow the
operation of:
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:
 
(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:
(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:
(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:
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) (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) (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:
(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:
(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:
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:
(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) (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:
(b) A tire removal agreement submitted to the Agency shall include the following:
(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:
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) (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:
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) (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:
(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:
 
(415 ILCS 5/55.6a)
Sec. 55.6a. Emergency Public Health Fund.
(a) Beginning on July 1, 2003, 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) Beginning on July 31, 2003, on the last day of each month, the State
Comptroller shall order transferred and the State Treasurer shall transfer
the fees collected in the previous month pursuant to item (1.5) of
subsection (a) of Section 55.8 from the Emergency Public Health Fund to the
Communications Revolving Fund. These transfers shall continue until the
cumulative total of the transfers is $3,000,000.

(Source: P.A. 100-327, eff. 8-24-17.)
 
(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:
(Source: P.A. 102-444, eff. 8-20-21.)
 
(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) (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:
(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) (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) (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:
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) (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) (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.)
 
(415 ILCS 5/55.13) (from Ch. 111 1/2, par. 1055.13)
Sec. 55.13.
Rules, etc.
The Department of Revenue may adopt and
enforce such reasonable rules and regulations relating to the
administration and enforcement of the fee imposed by Section 55.8 of this
Act as may be deemed expedient.
Whenever the Department of Revenue is required to provide notice to a
retailer under this Act, such notice may be personally served or given by
United States certified or registered mail, addressed to the retailer or
taxpayer concerned at his last known address, and proof of such mailing
shall be sufficient for the purposes of this Article. In the case of a
notice of hearing, such notice shall be mailed not less than 7 days prior
to the date fixed for the hearing.
All hearings provided by the Department of Revenue under this Act with
respect to or concerning a taxpayer having his or her principal place of
business in this State other than in Cook County shall be held at the
Department's office nearest to the location of the taxpayer's principal
place of business. If the taxpayer has his or her principal place of
business in Cook County, such hearing shall be held in Cook County. If the
taxpayer does not have his or her principal place of business in this
State, such hearing shall be held in Sangamon County.
Whenever any proceeding provided by this Act has been begun by the
Department of Revenue or by a person subject thereto and such person
thereafter dies or becomes a person under legal disability before the
proceeding has been concluded, the legal representative of the deceased
person or person under legal disability shall notify the Department of
Revenue of such death or legal disability. The legal representative, as
such, shall then be substituted by the Department of Revenue in place of and
for the person. Within 20 days after notice to the legal representative of
the time fixed for that purpose, the proceeding may proceed in all respects
and with like effect as though the person had not died or become a person
under legal disability.

(Source: P.A. 87-727.)
 
(415 ILCS 5/55.14) (from Ch. 111 1/2, par. 1055.14)
Sec. 55.14.
Administrative procedures.
The Illinois Administrative
Procedure Act is hereby expressly adopted and shall apply to all
administrative rules and procedures of the Department of Revenue under this
Act, except that: (1) paragraph (b) of Section 4 of the Illinois
Administrative Procedure Act does not apply to final orders, decisions and
opinions of the Department of Revenue; (2) subparagraph (a)(2) of Section 4
of the Illinois Administrative Procedure Act does not apply to forms
established by the Department of Revenue for use under this Act; and (3)
the provisions of Section 13 of the Illinois Administrative Procedure Act
regarding proposals for decision are excluded and not applicable to the
Department of Revenue under this Act.

(Source: P.A. 87-727.)
 
(415 ILCS 5/55.15) (from Ch. 111 1/2, par. 1055.15)
Sec. 55.15.
Violations.
(a) Any retailer who fails to make a return, or who makes a fraudulent
return, or who willfully violates any rule or regulation of the Department
of Revenue for the administration and enforcement of the fee imposed by
Section 55.8, is guilty of a Class 4 felony.
(b) Any retailer who knowingly violates subsections (a) (2), (a) (3),
or (b) of Section 55.8 commits a petty offense punishable by a fine of $100.

(Source: P.A. 87-727.)

Structure Illinois Compiled Statutes