There is hereby imposed a solid waste management fee of twenty-five cents per tire, not to exceed one dollar per vehicle on each motor vehicle registered and licensed in this state. Before any vehicle is registered as a commercial or noncommercial motor vehicle pursuant to chapter 32-5 or 32-9, the county treasurer shall collect the solid waste management fee; and before any vehicle is registered as a commercial motor vehicle pursuant to chapter 32-10, the secretary of revenue shall collect the solid waste management fee.
SDCL 34A-6-83