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:
(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
Structure Michigan Compiled Laws
Chapter 28 - Michigan State Police
Act 256 of 2011 - Michigan Fireworks Safety Act (28.451 - 28.471)
Section 28.453 - Novelties; Inapplicability of Act.
Section 28.457 - Local Ordinances.
Section 28.459 - Fireworks Safety Fee; Determination; Rates; Collection Allowance.
Section 28.463 - Repealed. 2018, Act 634, Imd. Eff. Dec. 28, 2018.
Section 28.467 - Conduct Not Prohibited by Act.
Section 28.467a - Issuance of Citation by State Fire Marshal.
Section 28.468 - Violation of Act; Penalty; Reimbursement of Storage Costs.
Section 28.468b - Issuance of Certificate Prohibited; Revocation.
Section 28.469 - Inspections; Delegation of Authority and Responsibility.
Section 28.471 - Repealed. 2018, Act 305, Imd. Eff. June 29, 2018.