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 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 | 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 |
(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