Indiana Code
Chapter 14. Regulation of Fireworks by Fire Marshal
22-11-14-13. Rate of Public Safety Fee in a Retail Unitary Transaction of Fireworks

Sec. 13. (a) The public safety fee is measured by the gross retail income received by a retail merchant in a retail unitary transaction of fireworks and is imposed at the following rates:

PUBLIC
GROSS RETAIL INCOME

SAFETY
FROM THE

FEE
RETAIL UNITARY


TRANSACTION

$ 0

less than
$ 0.10

$ 0.01
at least $ 0.10
but less than
$ 0.30

$ 0.02
at least $ 0.30
but less than
$ 0.50

$ 0.03
at least $ 0.50
but less than
$ 0.70

$ 0.04
at least $ 0.70
but less than
$ 0.90

$ 0.05
at least $ 0.90
but less than
$ 1.10
On a retail unitary transaction in which the gross retail income received by the retail merchant is one dollar and ten cents ($1.10) or more, the public safety fee is five percent (5%) of that gross retail income.
(b) If the public safety fee computed under subsection (a) results in a fraction of one-half cent ($0.005) or more, the amount of the public safety fee shall be rounded to the next additional cent.
As added by P.L.187-2006, SEC.13.

Structure Indiana Code