H. B. 2596
(By Delegate Collins)
[Introduced March 18, 1997; referred to the
Committee on Finance.]
A BILL to amend article twelve, chapter eleven of the code of
West Virginia, one thousand nine hundred thirty-one, as
amended, by adding thereto a new section, designated section
eighty-seven; and to amend and reenact section twenty-three,
article three, chapter twenty-nine of said code, all
relating to taxation; business registration tax; creating a
fireworks dealers registration fee; definition of fireworks;
and providing that certain items defined in the code of
federal regulations are not considered fireworks.
Be it enacted by the Legislature of West Virginia:
That article twelve, chapter eleven of the code of West
Virginia, one thousand nine hundred thirty-one, as amended, be
amended by adding thereto a new section, designated section eighty-seven; and that section twenty-three, article three,
chapter twenty-nine of said code be amended and reenacted, all to read as follows:
CHAPTER 11. TAXATION.
ARTICLE 12. BUSINESS REGISTRATION TAX.
§11-12-87. Fireworks dealers registration fee.
The tax commissioner shall establish an annual "Fireworks
Dealers Registration Fee" which shall be charged to all
businesses licensed to do business in the state of West Virginia
which sell consumer fireworks authorized for sale in section
twenty-three, article three, chapter twenty-nine of this code.
This fee shall run concurrently with the business registration
certificate set forth in section five of this article. This fee
shall not be prorated. Each business shall pay one thousand
dollars for each registration and shall be issued a sticker or
card by the tax commissioner to be posted in a conspicuous
position at the location of the business which has paid the
registration fee. This fee shall be collected for each separate
location where consumer fireworks are sold. The tax commissioner
may require a separate certificate which shall be posted as set
forth herein, or provide that the evidence of compliance with
this section may be by a stamp or language added to the business
registration certificate or by embossing or writing imprinted on
the business registration certificate. Any person applying for
a "fireworks dealers registration" shall name himself or herself,
or a person, firm or entity residing in West Virginia to serve as the applicant's attorney in fact. The attorney in fact shall
be authorized to accept service of process for any action
instituted against the applicant.
CHAPTER 29. MISCELLANEOUS BOARDS AND OFFICERS.
ARTICLE 3. FIRE PREVENTION AND CONTROL ACT.
§29-3-23. "Fireworks" defined; labels required.
The term "fireworks" means and includes any combustible or
explosive composition, or any substance or combination of
substances, or article prepared for the purpose of producing a
visible or an audible effect by combustion, explosion,
deflagration or detonation and shall include blank cartridges,
toy pistols, toy cannons, toy canes or toy guns in which
explosives are used, the type of unmanned balloons which require
fire underneath to propel the same, firecrackers, torpedoes,
skyrockets, roman candles, daygo bombs or other fireworks of like
construction and any fireworks containing any explosive or
flammable compound or any tablets or other device containing any
explosive substance, except that the term "fireworks" shall not
include:
Model rockets and model rocket engines, designed, sold and
used for the purpose of propelling recoverable acro models and
shall not include toy pistols, toy canes, toy guns or other
devices in which paper or plastic caps manufactured in accordance
with the United States department of transportation regulations for packing and shipping of toy paper or plastic caps are used
and toy paper or plastic caps manufactured as provided therein,
the sale and use of which shall be permitted at all times. Each
package containing toy paper or plastic caps offered for retail
sale shall be labeled to indicate the maximum explosive content
per cap.
The following sparklers and novelties shall not be
considered fireworks and require a business registration fee be
paid to be authorized to sell, as provided for in section eighty- six, article twelve, chapter eleven of this code:
(1) Explosive caps designed to be fired in toy pistols,
provided that the explosive mixture of the caps shall not exceed
twenty-five hundredths of a grain for each cap.
(2) Snake and glow worms composed of pressed pellets of a
pyrotechnic mixture that produce a large snake-like ash when
burning.
(3) Smoke devices consisting of a tube or sphere containing
a pyrotechnic mixture that produces white or colored smoke.
(4) Trick noisemakers which produce a small report designed
to surprise the user and which include:
(a) A party popper, which is a small plastic or paper item
containing not in excess of twenty-five hundredths of a grain of
explosive mixture. A string protruding from the device is pulled
to activate the device, expelling paper streamers and producing a small report.
(b) A string popper which is a small tube containing not in
excess of twenty-five hundredths of a grain of explosive mixture
with string protruding from both ends. The strings are pulled to
activate the friction-sensitive mixture, producing a small
report.
(c) A snapper or drop pop, which is a small paper wrapped
item containing no more than twenty-five hundredths of a grain of
explosive mixture coated on small bits of sand. When dropped,
the device produces a small report.
(5) Wire sparklers consisting of wire or stick coated with
nonexplosive pyrotechnic mixture that produces a shower of sparks
upon ignition. These items must not exceed one hundred grams of
mixture per item.
(6) Other sparkling devices which emit showers of sparks and
sometimes a whistling or crackling effect when burning, do not
detonate or explode, are hand-held or ground-based, cannot propel
themselves through the air and contain not more than seventy-five
grams of chemical compound per tube or not more than a total of
two hundred grams if multiple tubes are used: Provided, That
sparklers and sparkler devices as provided for herein shall not
be sold to anyone below the age of sixteen years old.
(7) Those items defined in the code of federal regulations
(CFR) in 16 CFR §1500.85 and 16 CFR §1507 may not be considered "fireworks," (except as defined in this section), but shall be
considered to be "consumer fireworks" and require that a
registration fee is paid to be authorized to be sold as provided
for in section eighty-seven, article twelve, chapter eleven of
this code and pursuant to the following requirements:
(a) All sales shall be conducted inside a permanent
structure or within the confines of a structure constructed with
steel walls and roof and designed for the sale of consumer
fireworks;
(b) All sales are conducted as an essential part of the
business of the registration fee certificate holder and shall be
open for sales to the public for a minimum of six months per
year; and
(c) Consumer fireworks as provided for herein may not be
sold to anyone under the age of eighteen years.
NOTE: The purpose of this bill is to establish a "Fireworks
Dealers Registration Fee" and to redefine certain fireworks to be
considered "consumer fireworks."
§11-12-87 is new; therefore, strike-throughs and
underscoring have been omitted.
Strike-throughs indicate language that would be stricken
from the present law, and underscoring indicates new language
that would be added.