Section 28.459 - Fireworks safety fee; determination; rates; collection allowance(1) Except as provided in subsections (2) and (3), the fireworks safety fee is determined by the gross retail income from consumer fireworks and low-impact fireworks received by a retail merchant in a retail unitary transaction of consumer fireworks and low-impact fireworks and is imposed before any taxes are applied at the following rates: FIREWORKS SAFETY FEE | GROSS RETAIL INCOME FROM THE RETAIL UNITARY TRANSACTION |
$ | 0 | less than | $ 0.08 |
$ 0.01 | at least $ 0.08 | but less than | $ 0.24 |
$ 0.02 | but less than | $ 0.40 |
$ 0.03 | at least $ 0.40 | but less than | $ 0.56 |
$ 0.04 | at least $ 0.56 | but less than | $ 0.72 |
$ 0.05 | at least $ 0.72 | but less than | $ 0.88 |
$ 0.06 | at least $ 0.88 | but less than | $ 1.04 |
(2) On a retail unitary transaction in which the gross retail income received by the retail merchant is $1.04 or more, the fireworks safety fee is 6% of that gross retail income as determined before any taxes are applied.(3) If the fireworks safety fee calculated under subsection (1) results in a fraction of 1/2 cent or more, the amount of the fireworks safety fee shall be rounded to the next additional cent.(4) The retailer whose retail location is a permanent building or structure may retain 1% of the fireworks safety fees that the retailer collected under this section as a collection allowance.Added by 2011, Act 256,s 9, eff. 1/1/2012.