(a)

1. (1) The commercial generator fees shall be collected from the end user by the commercial generator who sells the tires to the end user and bills the end user for the tires, fees, and any other applicable taxes related to the sale and remitted to the Secretary of the Department of Finance and Administration.
2. (2) However, the commercial generator who collects the commercial generator fee may retain five percent (5%) of the commercial generator fee imposed under this subpart for administrative costs.

(b)

1. (1) Each commercial generator shall file a return with the secretary on or before the twentieth of each month.
2. (2) The return shall show the total commercial generator fees collected for each tire sold to the end user during the preceding calendar month.
3. (3) The commercial generator shall remit the commercial generator fees with the return.
4. (4) The secretary shall prescribe the form and contents of the return.

(c)

1. (1) Each commercial generator is subject to:

   1. (A) The Arkansas Tax Procedure Act, Arkansas Code § 26-18-101 et seq.;
   2. (B) The business closure procedures under Arkansas Code § 26-18-1001 et seq.; and
   3. (C) Any rules promulgated by the Department of Finance and Administration.

2. (2) A commercial generator that is not registered with the department remains subject to:

   1. (A) The Arkansas Tax Procedure Act, Arkansas Code § 26-18-101 et seq.;
   2. (B) The business closure procedures under Arkansas Code § 26-18-1001 et seq.; and
   3. (C) Any rules promulgated by the department if the commercial generator is required by law to collect the commercial generator fee imposed under Arkansas Code § 8-9-404(d).