If an auto repair shop removes a used tire from the rim and replaces it with a new or used tire, the auto repair shop shall:

1. (1) Be registered with the Department of Finance and Administration as a collector of rim removal fees;
2. (2) Collect the fees from the purchaser even if the purchaser elects to keep the unused or used tire removed from the rim;
3. (3) Pay on a monthly basis the rim removal fees that are collected each month to the department;
4. (4) Comply with all requirements related to collecting and reporting rim removal fees;
5. (5) Be registered with the Division of Environmental Quality as an auto repair shop to obtain an identifying number; and
6. (6) Use the e-manifest system to account for each used tire removed from the rim and certify that each tire removed from the rim and replaced with a new tire or used tire was assessed a rim removal fee.