Tires

8-9-404. Waste tire fees.

(a)(1)  There shall be imposed a fee upon the sale of each new automobile tire and truck tire sold at retail. 
    (2)(A)  The fee shall be charged by the tire retailer to the person who purchases a new automobile tire or truck tire. 

(B)  No fee shall be collected on any motor vehicle tire sold by a tire retailer for resale under subdivision (a)(8) of this section. 

(3)(A)  The fee shall be imposed at the rate of two dollars ($2.00) per automobile tire or truck tire. 

(B)  An additional fee shall be imposed at the rate of three dollars ($3.00) per truck tire. 

(C)  Solid waste management districts may charge a fee for the collection and disposal of specialty tires. 

(D)  It shall be the responsibility of the tire retailer to accept at no additional cost to the customer other than the fees imposed under this section any or all used or waste tires for which a new replacement tire was purchased. 

(E)  For any used or waste tires collected through a tire retailer's business, the retailer shall ensure that the tires are transported by a licensed hauler to a permitted waste tire collection center, a solid waste management facility, a waste tire processing facility, or a registered used tire dealer. 

(4)  Except for the fees for the collection and disposal of specialty tires, the fees shall be added to the total cost to the purchaser at retail after all applicable sales taxes on the tires have been computed and shall be separately stated on the invoice or bill of sale.  

(5)(A)  Except for the fees for the collection and disposal of specialty tires, the fees imposed shall be paid monthly to the Director of the Department of Finance and Administration. 

(B)  However, the tire retailer may retain five percent (5%) of the fee levied by subdivisions (a)(3)(A) and (B) of this section as an administrative cost. 

(6)(A)  The fees remitted in subdivision (a)(5)(A) of this section shall be collected by the director and shall be subject to the Arkansas Tax Procedure Act, § 26-18-101 et seq. 

(B)(i)  Each tire retailer shall file a return with the director and with the applicable 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 and shall remit the fees with the return. 

(ii)  The director shall prescribe the form and contents of the return. At a minimum, the form must: 
      (a)  Indicate separately the number of automobile tires and the number of truck tires sold for which a fee was collected; and 
      (b)  Indicate which solid waste management district the tires were sold in. 

(7)  The fees imposed by this section do not apply to recapped tires or tires included as part of the equipment of a new motor vehicle. 

(8)  The terms "sold at retail" and "retail sales" do not include the sale of new tires to a person solely for the purpose of resale, provided the subsequent retail sale in this state is subject to the fee. 

(b)  The Department of Finance and Administration shall deposit the proceeds of the waste tire fee into the State Treasury as special revenues and shall credit the proceeds to the following special funds created on the books of the Treasurer of State, the Auditor of State, and the Chief Fiscal Officer of the State in the following proportions: 

(1)  A total of ninety-two percent (92%) of the proceeds to be deposited into the Waste Tire Grant Fund; and 

(2)  A total of eight percent (8%) of the proceeds to be deposited into the Arkansas Department of Environmental Quality Fee Fund as created in § 8-1-105. 

(c)  In addition to all moneys appropriated by the General Assembly to the Waste Tire Grant Fund, there shall be deposited in the Waste Tire Grant Fund any federal government moneys designated to enter the Waste Tire Grant Fund, any moneys received by the state as a gift or donation to the Waste Tire Grant Fund, and all interest upon money deposited in the Waste Tire Grant Fund. 

(d)(1)  Except as provided in subdivision (d)(2) of this section, the Waste Tire Grant Fund shall be administered by the Arkansas Department of Environmental Quality, which shall authorize grants from the Waste Tire Grant Fund according to the provisions of this subchapter. 

(2)(A)  The fees collected under subdivision (a)(3)(B) of this section shall be remitted to the solid waste management district in which the truck tires were disposed. 

(B)  The distribution of fees collected under subdivision (a)(3)(B) of this section shall be based on the number of truck tires disposed in the prior calendar year. 

(e)  For the purposes of this section, "proceeds of the fee" means all funds collected and received by the Department of Finance and Administration under this section and interest and penalties on delinquent waste tire fees. 

(f)(1)  In addition to the fee imposed on new tires, a fee shall be imposed at the rate of one dollar ($1.00) on all waste automobile and truck tires that are imported into Arkansas. 

(2)  The fee imposed shall be paid by the importer to the Department of Finance and Administration in accordance with the Arkansas Tax Procedure Act, § 26-18-101 et seq., and any regulations promulgated by the Department of Finance and Administration. 

(3)  The Department of Finance and Administration shall deposit the proceeds of this fee into the State Treasury as special revenues and shall credit the proceeds to the special fund created on the books of the Treasurer of State, the Auditor of State, and the Chief Fiscal Officer of the State to be known as the "Waste Tire Grant Fund", as described in subsection (b) of this section. 

(g)  The Arkansas Department of Environmental Quality is authorized to promulgate such rules and regulations as are necessary to administer the fees, rates, tolls, or charges for services established by this section and is directed to prescribe and collect such fees, rates, tolls, or charges for the services delivered by the Arkansas Department of Environmental Quality in such manner as may be necessary to support the programs of the Arkansas Department of Environmental Quality as directed by the Governor and the General Assembly. 

History. Acts 1991, No. 749, § 1; 1993, No. 1254, §§ 4, 5; 1995, No. 1315, § 3; 1997, No. 1292, § 3; 1999, No. 1164, §§ 113-115; 2003, No. 1304, §§ 2, 3; 2005, No. 1822, § 1.

 

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