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.