28.459 Fireworks safety fee; determination; rates; collection allowance. (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. 8. 1 0 obj LawServer is for purposes of information only and is no substitute for legal advice. Arizona Laws > Title 36 > Chapter 13 > Article 1 - Fireworks, California Codes > Health and Safety Code > Division 11 > Part 2 - FIREWORKS AND PYROTECHNIC DEVICES, Hawaii Revised Statutes > Chapter 132D - Fireworks, Kansas Statutes > Chapter 31 > Article 5 - Kansas Fireworks Act, Michigan Laws > Chapter 28 > Act 256 of 2011 - Michigan Fireworks Safety Act, New Jersey Statutes > Title 21 - Explosives and Fireworks, New Mexico Statutes > Chapter 60 > Article 2C - Fireworks Licensing and Safety, North Carolina General Statutes > Chapter 14 > Article 54 - Sale, etc., of Pyrotechnics, North Carolina General Statutes > Chapter 58 > Article 82A - Pyrotechnics Training and Permitting, Rhode Island General Laws > Chapter 23-28.11 - Fireworks and Pyrotechnics, South Carolina Code > Title 23 > Chapter 35 - Fireworks and Explosives, Tennessee Code > Title 68 > Safety > Chapter 104 - Fireworks, Utah Code > Title 11 > Chapter 3 - County and Municipal Fireworks Act, Washington Code > Chapter 70.77 - State fireworks law. Terms Used In Michigan Laws 28.459. © 2020 LawServer Online, Inc. All rights reserved. 28.458 Fireworks safety fee; imposition; payment; deposit in fireworks safety fund; failure to comply as misdemeanor; fine. Sec. LawServer is for purposes of information only and is no substitute for legal advice. Sec. (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: (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. endobj (3) The fireworks safety fee shall be deposited in the fireworks safety fund. Sec. <> ��_��o�A2w��hJ֮�fa�`����@�J���;�n\l�^z�P{���~�����uY�D2O��꿨݂����{������. (1) A user fee, known as the fireworks safety fee, is imposed on retail transactions made in this state for consumer fireworks and low-impact fireworks as provided in section 9. (c) For a third or subsequent violation of this subsection, not more than $40,000.00. Fireworks Safety Fee’s must be remitted by the 20th of the preceding month. 3 0 obj 2 0 obj (1) A user fee, known as the fireworks safety fee, is imposed on retail transactions made in this state for consumer fireworks and low-impact fireworks as provided in section 9. <> fireworks safety fees. (4) A person that knows or should know that he or she is required to comply with the requirements of subsection (2) but fails to collect or remit a fireworks safety fee as required under this section is guilty of a misdemeanor punishable by a fine as follows: (a) For a first violation of this subsection, not more than $10,000.00. Failure to do so may result in a civil fine in accordance with 28.460 Sec. (1) A user fee, known as the fireworks safety fee, is imposed on retail transactions made in this state for consumer fireworks and low-impact fireworks … Consumer fireworks: means fireworks devices that are designed to produce visible effects by combustion, that are required to comply with the construction, chemical composition, and labeling regulations promulgated by the United States consumer product safety commission under 16 CFR parts 1500 and 1507, and that are listed in APA standard 87-1, 3. x��VQo�6~���G逨�l�6hҴ��k�=4{p'5��7�Y�?RεͥM��=X�D�����xqY7�"�}�������h�� ql��.��?>��߻������{˗�ڡ���ŧ~��~&d.~������� 8. (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. %���� (2) A person that acquires consumer fireworks or low-impact fireworks in a retail transaction is liable for the fireworks safety fee on the transaction and, except as otherwise provided in this act, shall pay the fireworks safety fee to the retailer as a separate added amount to the consideration in the transaction. 28.458 Fireworks safety fee; imposition; payment; deposit in fireworks safety fund; failure to comply; civil fine. endobj michigan fireworks safety act (excerpt) Act 256 of 2011 28.460 Fireworks safety fees; remittance; forms; manner; payment liability; past due amounts; aggregate filing; failure to remit; civil fine. <>/XObject<>/Font<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 960 540] /Contents 4 0 R/Group<>/Tabs/S/StructParents 0>> (b) For a second violation of this subsection, not more than $20,000.00. Sec. Consumer fireworks: means fireworks devices that are designed to produce visible effects by combustion, that are required to comply with the construction, chemical composition, and labeling regulations promulgated by the United States consumer product safety commission under 16 CFR parts 1500 and 1507, and that are listed in APA standard 87-1, 3. stream 9. 28.459 Fireworks safety fee; determination; rates; collection allowance. 10 (4)(a)(b)(c) These instructions go in detail of how to submit your Fire Safety Fees for your Low Impact Registrations and or Consumer Grade Fireworks t�����4huQ� 9��K�`�>�ch�0�U`�h���59x�Ζ��� endobj The retailer shall collect the fireworks safety fee as an agent for the state. © 2020 LawServer Online, Inc. All rights reserved. Terms Used In Michigan Laws 28.458. 4 0 obj <>/Metadata 448 0 R/ViewerPreferences 449 0 R>> (iii) A copy of the applicant's current sales tax license, including the applicant's account number, issued by the department of treasury for each retail location where the applicant will sell consumer fireworks. %PDF-1.7 9. Arizona Laws > Title 36 > Chapter 13 > Article 1 - Fireworks, California Codes > Health and Safety Code > Division 11 > Part 2 - FIREWORKS AND PYROTECHNIC DEVICES, Hawaii Revised Statutes > Chapter 132D - Fireworks, Kansas Statutes > Chapter 31 > Article 5 - Kansas Fireworks Act, Michigan Laws > Chapter 28 > Act 256 of 2011 - Michigan Fireworks Safety Act, New Jersey Statutes > Title 21 - Explosives and Fireworks, New Mexico Statutes > Chapter 60 > Article 2C - Fireworks Licensing and Safety, North Carolina General Statutes > Chapter 14 > Article 54 - Sale, etc., of Pyrotechnics, North Carolina General Statutes > Chapter 58 > Article 82A - Pyrotechnics Training and Permitting, Rhode Island General Laws > Chapter 23-28.11 - Fireworks and Pyrotechnics, South Carolina Code > Title 23 > Chapter 35 - Fireworks and Explosives, Tennessee Code > Title 68 > Safety > Chapter 104 - Fireworks, Utah Code > Title 11 > Chapter 3 - County and Municipal Fireworks Act, Washington Code > Chapter 70.77 - State fireworks law.