8 CAR § 171-201. Delivery of solid waste to a landfill or a transfer station located within the district

(a) A fee of two dollars ($2.00) is hereby imposed and charged on each ton or portion thereof of solid waste that is delivered to a landfill located within the East Arkansas Regional Solid Waste Management District or a transfer station located within the district regardless of whether that solid waste is generated within or outside of the district. (b) Such payment shall be made to the district by the applicable landfill or transfer station in accordance with this part.