HB4102 H GO AM 1-24
The Committee on Government Organization moves to amend the bill on page 2, line 12 after the word, “store” by inserting the words, “for the purpose of resale”;
On page 9, line 6, by striking the words, “a municipality” and inserting in lieu thereof the following, “an insured government entity”;
On page 9, beginning on line 8, by striking out section 7 in its entirety and inserting in lieu thereof a new section 7 to read as follows:
“(a) In addition to the sales tax, a user fee of ten cents on the dollar of sales, known as the fireworks safety fee, is levied on retail sales in this state of consumer fireworks. The fee shall be distributed pursuant to the provisions of this section. The fee computation under this section shall be carried to the third decimal place, and the tax rounded up to the next whole cent whenever the third decimal place is greater than four and rounded down to the lower whole cent whenever the third decimal place is four or less.
(b) A person who acquires consumer fireworks in a retail transaction is liable for the fireworks safety fee on the transaction and, except as otherwise provided in this article, shall pay the fireworks safety fee to the retailer as a separate added amount to the consideration in the transaction:
(c) The retailer shall collect the fireworks safety fee as an agent for the state and pay it over to the State Treasurer.
(d) The fireworks safety fee shall be deposited in the State Fire Commission’s special account established in subsection (c), section twelve-b, article three of this chapter to be distributed as follows:
(1) Five cents shall be used for the administration of this article; and
(2) Five cents shall be used to pay workers compensation premiums for volunteer firefighters on a pro-rata formula corresponding to the total census of volunteer firefighters in each volunteer fire department.”;
On page 13, line 15 after the word “fireworks”, by inserting the following, “as defined in section two, article three-E, chapter twenty-nine,”.