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.

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