Separately stated tire fee

Definition

The state tire fee that must sit on its own invoice line, apart from any fee the shop invented.

Why It Matters

Road hazard is the counter line that books revenue now and owes work later. This is the other line added after the tire price, and it was never the shop's money. California requires the state tire fee to be stated separately, and separately again from any other disposal or transaction fee the seller charges, which makes a single blended fee on a ticket evidence on its face. Florida requires the same separation at a dollar a tire. The fee is administered like a sales tax, with assessment authority and interest, so an under-remitting seller leaves a liability that follows the business. Reconcile one month of raw tickets against one quarter's remittance, because a shop collecting on every tire and remitting on some has booked the difference as revenue you are being asked to buy.