Michigan Laws 28.458 – Fireworks safety fee; imposition; payment; deposit in fireworks safety fund; failure to comply; civil fine
Current as of: 2023 | Check for updates
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Terms Used In Michigan Laws 28.458
- Consumer fireworks: means fireworks devices that are designed to produce visible effects by combustion, that are required to comply with the construction, chemical composition, and labeling regulations promulgated by the United States Consumer Product Safety Commission under 16 C. See Michigan Laws 28.452
- Department: means the department of licensing and regulatory affairs. See Michigan Laws 28.452
- fireworks: means any composition or device, except for a starting pistol, a flare gun, or a flare, designed for the purpose of producing a visible or audible effect by combustion, deflagration, or detonation. See Michigan Laws 28.452
- Fireworks safety fund: means the fireworks safety fund created in section 11. See Michigan Laws 28.452
- Low-impact fireworks: means ground and handheld sparkling devices as that phrase is defined under APA Standard 87-1, 3. See Michigan Laws 28.452
- Person: means an individual, agent, association, charitable organization, company, limited liability company, corporation, labor organization, legal representative, partnership, unincorporated organization, or any other legal or commercial entity. See Michigan Laws 28.452
- Retailer: means a person that sells consumer fireworks or low-impact fireworks for resale to an individual for ultimate use. See Michigan Laws 28.452
- state: when applied to the different parts of the United States, shall be construed to extend to and include the District of Columbia and the several territories belonging to the United States; and the words "United States" shall be construed to include the district and territories. See Michigan Laws 8.3o
(1) A user fee, known as the fireworks safety fee, is imposed on retail transactions made in this state for consumer fireworks and low-impact fireworks as provided in section 9.
(2) A person that acquires consumer fireworks or low-impact fireworks in a retail transaction is liable for the fireworks safety fee on the transaction and, except as otherwise provided in this act, shall pay the fireworks safety fee to the retailer as a separate added amount to the consideration in the transaction. The retailer shall collect the fireworks safety fee as an agent for the state.
(3) The fireworks safety fee shall be deposited in the fireworks safety fund.
(4) A person that fails to collect a fireworks safety fee as required under this section is responsible for a civil fine as follows:
(a) For a first violation, not more than $5,000.00. If the person is a retailer of low-impact fireworks and, within 30 days of receiving a notice of violation, the person remits to the department the estimated equivalent of the amount the person should have collected under this section, the department shall waive the civil fine described in this subdivision.
(b) For a second violation, not more than $20,000.00.
(c) For a third or subsequent violation, not more than $40,000.00.