In this section the following words have the meanings indicated. “First sale” means a sale of a new tire that is not a sale to a wholesaler or out–of–state retailer. “Tire dealer” means a person who sells new tires to: A seller of tires in the State that is not a tire wholesaler; or A consumer of a tire on which a recycling fee has not been paid. “Tire wholesaler” means a person who transfers tires to a person who is not a consumer. Beginning on January 1, 2026, a new tire fee shall be imposed on the first sale of a new tire in the State by a tire dealer, including new tires sold as a part of a new or used vehicle, trailer, farm implement, or similar machinery. A county, municipal corporation, or any agency of a county or municipal corporation may not impose any tax, fee, or other charge on the sale of a new tire by a tire dealer. The new tire fee on the sale of a new tire dealer is $5 per tire. For a sale made by a tire dealer to a person who resells tires, the tire dealer shall separately state the new tire fees paid by the tire dealer on the invoice or other document of sale. Each tire dealer shall: Pay the new tire fee; and Complete and submit, under oath, a return and remit the fees to the Comptroller on or before the 21st day of the month that follows the month in which the sale was made, and for other periods and on other dates that the Comptroller specifies by regulation, including periods for which no fees were due. A tire dealer shall file a new tire fee return electronically. If the amount of the new tire fee is separately stated in a retail sale, the new tire fee is not subject to any tax under Title 13 of this article or Title 11 of the Tax – General Article. The Comptroller shall forward all new tire fees, less the costs of administration, to the Transportation Trust Fund. Except to the extent inconsistent with this section, the provisions of Titles 1, 2, 11, and 13 of the Tax – General Article applicable to the sales and use tax shall govern the administration, collection, and enforcement of the new tire fee under this section. The Comptroller: Shall administer the new tire fee; and May adopt regulations necessary to administer, collect, and enforce the new tire fee.