IC 22-11-14-13: Rate of public safety fee in a retail unitary transaction of fireworks

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.