Michigan Fireworks Safety Act (Excerpt) Act 256 Of 2011


Published: 2015

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MICHIGAN FIREWORKS SAFETY ACT (EXCERPT)
Act 256 of 2011

28.459 Fireworks safety fee; determination; rates; collection allowance.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

© 2015 Legislative Council, State of Michigan