The Committee on Labor, Commerce and Industry proposes the following amendment (LC-171.SA0001H):

Amend the bill, as and if amended, SECTION 3, by striking Section 44-96-170(N)(1) and (2) and inserting:

(1) For sales made on or after November 1, 1991, tThere is imposed a fee of two dollars for each new and used tire sold with a Department of Transportation number to the ultimate consumer, whether or not the tire is mounted by the seller. This fee is applicable to all tires included in new and used retail motor vehiclesunmounted tire sales. The wholesaler or retailer receiving new tires from unlicensed wholesalers is responsible for paying the fee imposed by this subsection. This fee shall not be collected on farm or agricultural tires, including tires designed for use in the production of farm products as defined in Section 46-1-75(E)(1).
  (2) The Department of Revenue shall administer, collect, and enforce the tire recycling fee in the same manner that the sales and use taxes are collected pursuant to Chapter 36 of Title 12. The fee imposed by this subsection must be remitted on a monthly basis. Instead of the discount allowed pursuant to Section 12-36-2610, the taxpayer may retain three percent of the total fees collected as an administrative collection allowance. This allowance applies whether or not the return is timely filed.

Renumber sections to conform.

Amend title to conform.