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Section 28.459 Fireworks Safety Fee; Determination; Rates; Collection Allowance.

MI Comp L § 28.459 (2019) (N/A)
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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:

(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

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Section 28.458 Fireworks Safety Fee; Imposition; Payment; Deposit in Fireworks Safety Fund; Failure to Comply; Civil Fine.
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Section 28.460 Fireworks Safety Fees; Remittance; Forms; Manner; Payment Liability; Past Due Amounts; Aggregate Filing; Failure to Remit; Civil Fine.