The New Fee Is Effective January 1, 2012
Public Act 256 of 2011 (H.B. 4293), effective January 1, 2012 enacts a fireworks safety fee on retail sales of consumer fireworks and low impact fireworks. The fee is 6% of the gross retail income on sales worth $1.04 or more. A chart further details the fee that is imposed on sales of lesser amounts. A retailer with a location that is a permanent building or structure is allowed to keep 1% of the fee as a collection allowance. A person selling consumer fireworks is required to apply for and obtain a consumer fireworks certificate on an annual basis.