(a)

1. (1)

   1. (A) State law imposes a fee upon the sale of each new motor vehicle tire sold at retail.
   2. (B) The fees shall be charged by the tire retailer to the person who purchases a motor vehicle tire for use on a motor vehicle and not for resale.
   3. (C) Such fee shall be:

(i) Added to the total cost to the purchaser at retail after all applicable sales taxes on the tires have been computed; and

1. (ii) Separately stated on the invoice or bill of sale.
2. (2) The applicable fees shall be paid monthly to the Secretary of the Department of Finance and Administration.

(b) Each tire retailer engaged in the sale of tires in Benton County shall file a return with the Department of Finance and Administration, and provide a copy of the return to the Benton County Regional Solid Waste Management District, on or before the twentieth of each month, showing the total fees collected for both automobile and truck tires during the preceding calendar month.

1. (c)
2. (1) The tire retailer shall ensure that any used or waste tires collected through the tire retailer’s business are transported by a licensed waste tire transporter to a permitted waste tire collection center, solid waste management facility, waste tire processing facility, or to a registered used tire dealer within Benton County.
3. (2) This requirement shall also include proper stacking or placement of the tires in collection containers.