No profit shall accrue to any person as a result of the collection of the solid waste assessment fee notwithstanding the fact that the total amount of such fees collected may be in excess of the amount for which such person would be liable pursuant to W. Va. Code '20-5F-5a, and the total of all such fees collected by such person shall be returned and remitted to the Tax Commissioner as otherwise provided.
W. Va. Code R. § 110-6A-14