This section adds a new section to an existing chapter 70A.205. Here is the modified chapter for context.
There is levied a $1 per tire fee on the retail sale of retreaded vehicle tires. The fee imposed in this section must be paid by the buyer to the seller, and each seller shall collect from the buyer the full amount of the fee. The fee collected from the buyer by the seller less the 10 percent amount retained by the seller as provided in RCW 70A.205.430(1) must be paid to the department of revenue in accordance with RCW 82.32.045.
The department of revenue shall incorporate into the agency's regular audit cycle a reconciliation of the number of tires sold and the amount of revenue collected by the businesses selling retreaded vehicle tires at retail. The department of revenue shall collect on the business excise tax return from the businesses selling retreaded vehicle tires at retail:
The number of tires sold; and
The fee levied in this section.
All other applicable provisions of chapter 82.32 RCW have full force and application with respect to the fee imposed under this section. The department of revenue shall administer this section.
All receipts from the tire fee imposed under this section must be deposited in the large debris litter account created under section 2 of this act.
For the purposes of this section, "retreaded vehicle tires" does not include tires that are newly manufactured for vehicle purposes.
This section adds a new section to an existing chapter 70A.205. Here is the modified chapter for context.
The large debris litter account is created in the state treasury. All receipts from the tire fee imposed under section 1 of this act must be deposited into the account. Moneys in the account may be spent only after appropriation. Expenditures from the account may be used only for the cleanup of large debris litter along state highways, and then for general litter control activities along state highways should any moneys remain in the account.
This section modifies existing section 70A.205.430. Here is the modified chapter for context.
Every person engaged in making retail sales of new replacement vehicle tires**, or of retreaded vehicle tires,** in this state shall retain ten percent of the collected one dollar fee. The moneys retained may be used for costs associated with the proper management of the waste vehicle tires by the retailer.
The department of ecology will administer the funds for the purposes specified in RCW 70A.205.010(6) including, but not limited to:
Making grants to local governments for pilot demonstration projects for on-site shredding and recycling of tires from unauthorized dump sites;
Grants to local government for enforcement programs;
Implementation of a public information and education program to include posters, signs, and informational materials to be distributed to retail tire sales and tire service outlets;
Product marketing studies for recycled tires and alternatives to land disposal.