EXPLANATION: CAPITALS INDICATE MAT TER ADDED TO EXISTIN G LAW.
[Brackets] indicate matter deleted from existing law.
*hb0083*
HOUSE BILL 83
M3 5lr1637
(PRE–FILED)
By: Delegate Boyce
Requested: November 1, 2024
Introduced and read first time: January 8, 2025
Assigned to: Environment and Transportation
A BILL ENTITLED
AN ACT concerning 1
Environment – Tire Recycling Fee – Alterations 2
FOR the purpose of requiring the Department of the Environment, instead of the Board of 3
Public Works, to establish a tire recycling fee to be imposed on the first sale of a new 4
tire in the State by a tire dealer; requiring the Department to set the tire recycling 5
fee at a certain amount beginning on a certain date; authorizing the Department to 6
adjust the tire recycling fee for inflation at certain time intervals; prohibiting the tire 7
recycling fee from exceeding a certain amount; and generally relating to the tire 8
recycling fee. 9
BY repealing and reenacting, with amendments, 10
Article – Environment 11
Section 9–228(g) and 9–274 12
Annotated Code of Maryland 13
(2014 Replacement Volume and 2024 Supplement) 14
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 15
That the Laws of Maryland read as follows: 16
Article – Environment 17
9–228. 18
(g) (1) (i) [Beginning on February 1, 1992,] THE DEPARTMENT SHALL 19
ESTABLISH a tire recycling fee [shall] TO be imposed on the first sale of a new tire in the 20
State by a tire dealer, including new tires sold as part of a new or used vehicle, trailer, farm 21
implement, or other similar machinery. 22
2 HOUSE BILL 83
(ii) A county, municipal corporation, or any agency of a county or 1
municipal corporation may not impose any tax, fee, or other charge on the first sale of a 2
new tire by a tire dealer. 3
(2) The tire recycling fee: 4
(I) SHALL BE SET AT $1 PER TIRE BEGINNING JANUARY 1, 5
2026; 6
(II) SUBJECT TO ITEM (III) OF THIS PARAGRAPH , MAY BE 7
ADJUSTED FOR INFLATI ON EVERY 2 FISCAL YEARS BASED O N THE CONSUMER 8
PRICE INDEX, AS DETERMINED BY THE DEPARTMENT ; AND 9
[(i)] (III) May not exceed [$1.00] $2 per tire[; and 10
(ii) Shall be established by the Board of Public Works]. 11
(3) For a sale made by a tire dealer to a person who resells tires, the tire 12
dealer shall separately state its recycling fees paid by the tire dealer on the invoice or other 13
document of sale. 14
(4) (i) Each tire dealer shall: 15
1. Pay the tire recycling fee; and 16
2. Complete and submit, under oath, a return and remit the 17
fees to the Comptroller of the Treasury on or before the 21st day of the month that follows 18
the month in which the sale was made, and for other periods and on other dates that the 19
Comptroller specifies by regulation, including periods for which no fees were due. 20
(ii) For periods beginning after December 31, 2026, a person shall 21
file a tire recycling fee return electronically. 22
(5) A tire dealer who timely files a tire recycling fee return and pays the 23
tire recycling fees due is allowed, for the expense of administering and paying the fee, a 24
credit equal to 0.6% of the gross amount of tire recycling fees that the tire dealer is to pay 25
to the Comptroller. 26
(6) If the amount of the tire recycling fee is separately stated in a retail 27
sale, the tire recycling fee is not subject to any tax under Title 11 of the Tax – General 28
Article or Title 13 of the Transportation Article. 29
(7) At the end of each quarter, the Comptroller shall forward all tire 30
recycling fees to the Used Tire Cleanup and Recycling Fund, less the costs of 31
administration. 32
HOUSE BILL 83 3
(8) Except to the extent they are inconsistent with this subsection, the 1
provisions of Title 13 of the Tax – General Article applicable to the sales and use tax shall 2
govern the administration, collection, and enforcement of the tire recycling fee under this 3
subsection. 4
(9) The Comptroller: 5
(i) Shall administer the tire recycling fee; and 6
(ii) May adopt any regulations that are necessary or appropriate to 7
administer, collect, and enforce the tire recycling fee. 8
9–274. 9
(a) The State Used Tire Cleanup and Recycling Fund shall consist of moneys 10
made available under: 11
(1) Loan authorizations; 12
(2) Funds appropriated in the State budget; 13
(3) Fees collected for the sale of tires by retail dealers under § 9–228(g) of 14
this subtitle; or 15
(4) Bond and security forfeitures collected under § 9–228(k) of this subtitle. 16
(b) (1) The Fund is limited to a maximum of $10,000,000. 17
(2) If the sum of unallocated funds in the Fund and the projected fees for 18
the next fiscal year exceeds $10,000,000, the [Board of Public Works] DEPARTMENT shall 19
adjust the fees for the next fiscal year on a pro rata basis so that the sum of unallocated 20
and actual fees does not exceed $10,000,000. 21
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect July 22
1, 2025. 23