Sec. 9.
(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 | GROSS RETAIL INCOME |
| SAFETY | FROM THE |
| FEE | RETAIL UNITARY |
| TRANSACTION | |
| $ 0 | less than $ 0.08 |
| $ 0.01 | at least $ 0.08 but less than $ 0.24 |
| $ 0.02 | at least $ 0.24 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.
History: 2011, Act 256, Eff. Jan. 1, 2012
Last modified: October 10, 2016