You collect the fee, take in the tires, and sign the manifest. Then you have to prove all three.
Four obligations sit on the dealer, and every one of them is enforceable. Here they are, and here is what Maverick takes off your counter.
The WT-02 is due the 20th of the following month.
File late and the penalty is $25 or 10% of the fee due, whichever is greater.
A report that builds itself
The report builds itself as sales are rung up. On the 1st you already have a draft for last month; you finalize it, and the snapshot is locked with a hash so nobody can quietly change history afterwards.
The fee must appear as its own invoice line labelled “LDEQ Waste Tire Fee.”
No tax may be applied to it, and it cannot be buried in the tire price.
Automatic fee capture
Fee capture happens at the register, per LDEQ tire category, at the rate in force on the day of the sale. The line is labelled correctly and excluded from tax by construction — not by remembering.
You must accept one waste tire for every tire sold, unless the customer keeps theirs.
The tires you take in are yours to account for from that moment on.
Inventory that maintains itself
Tires sold and waste tires actually received are counted separately, so the gap is visible the same day instead of surfacing during an audit. Fees follow tires sold; on-hand count follows tires received.
Storing more than 20 whole waste tires requires LDEQ authorization.
Cross the line without it and the yard itself becomes the violation.
Storage limits enforced up front
Each site carries its threshold and its authorization reference. Maverick shows headroom in tires — not percentages — and warns before the next intake crosses the limit.
One counter workflow, one filing, no shoebox
Haulers and processors don't need accounts — they act on a single-use link from their phone. You keep the record.