(1)
(a) A recycling fee is imposed upon each purchase from a tire retailer of a new tire by a consumer. The fee shall be paid by the consumer to the tire retailer at the time the new tire is purchased.
(b) The recycling fee does not apply to recapped or resold used tires.
(2) The fee for each tire with a rim diameter up to and including 24.5 inches, single or dual bead capacity is $1.