Iowa Admin. Code r. 661-265.21

Current through Regsiter Vol. 46, No. 26, June 12, 2024
Rule 661-265.21 - [Effective until 5/22/2024] License fee schedule

The following license fees shall be paid before issuance of a license for the retail sale of consumer fireworks.

(1)Permanent building - retailer-first-class consumer fireworks. The annual fee is $1,000 for a retailer at a permanent building who devotes 50 percent or more of the retailer's retail floor space to the sale or display of first-class consumer fireworks.
(2)Temporary structure - retailer-first-class consumer fireworks. The annual fee is $5 00 for a retailer at a temporary structure who devotes 50 percent or more of the retailer's retail floor space to the sale or display of first-class consumer fireworks.
(3)Retailer-first-class consumer fireworks - less than 50 percent of retail space. The annual fee is $400 for a retailer who devotes less than 50 percent of the retailer's retail floor space to the sale or display of first-class consumer fireworks.
(4)Community group-first-class consumer fireworks. The annual fee is $400 for a community group that offers for sale, exposes for sale, or sells first-class consumer fireworks.
(5)Retail sale of both first-class consumer fireworks and second-class consumer fireworks. A license issued for the retail sale of first-class consumer fireworks allows the retailer or community group to sell or offer for sale both first-class consumer fireworks and second-class consumer fireworks at the same location. The license fee shall be based on the percentage of the retail space devoted to the sale of first-class fireworks.
(6)Retailer or community group - license for second-class fireworks only. The annual fee is $100 for a community group that offers for sale, exposes for sale, or sells second-class consumer fireworks but not first-class consumer fireworks. A license issued for the sale of second-class consumer fireworks does not allow the community group to sell or offer or expose for sale any first-class consumer fireworks.

Iowa Admin. Code r. 661-265.21

Adopted by IAB June 21, 2017/Volume XXXIX, Number 26, effective 5/31/2017
Amended by IAB January 17, 2018/Volume XL, Number 15, effective 2/21/2018