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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.) ARTICLE 35 Section 35-5. The Hotel Operators' Occupation Tax Act is amended by changing Sections 2, 3, 3-2, 3-3, and 6 as follows: (35 ILCS 145/2) (from Ch. 120, par. 481b.32) SB3019 Enrolled LRB104 20255 HLH 33706 b Public Act 104-0468