Mich. Comp. Laws § 28.459: Fireworks safety fee; determination; rates; collection allowance.

Sec. 9.

(1) Except as provided in subsections (2) and (3), the fireworks safety fee is determined by the gross retail income from consumer fireworks and low-impact fireworks received by a retail merchant in a retail unitary transaction of consumer fireworks and low-impact fireworks and is imposed before any taxes are applied at the following rates:

FIREWORKS SAFETY FEE GROSS RETAIL INCOME FROM THE RETAIL UNITARY TRANSACTION $ 0 less than $ 0.08 $ 0.01 at least $ 0.08 but less than $ 0.24 $ 0.02 at least $ 0.24 but less than $ 0.40 $ 0.03 at least $ 0.40 but less than $ 0.56 $ 0.04 at least $ 0.56 but less than $ 0.72 $ 0.05 at least $ 0.72 but less than $ 0.88 $ 0.06 at least $ 0.88 but less than $ 1.04

FIREWORKS SAFETY FEE

GROSS RETAIL INCOME FROM THE RETAIL UNITARY TRANSACTION

$

0

less than

$ 0.08

$ 0.01

at least $ 0.08

but less than

$ 0.24

$ 0.02

at least $ 0.24

but less than

$ 0.40

$ 0.03

at least $ 0.40

but less than

$ 0.56

$ 0.04

at least $ 0.56

but less than

$ 0.72

$ 0.05

at least $ 0.72

but less than

$ 0.88

$ 0.06

at least $ 0.88

but less than

$ 1.04

(2) On a retail unitary transaction in which the gross retail income received by the retail merchant is $1.04 or more, the fireworks safety fee is 6% of that gross retail income as determined before any taxes are applied.

(3) If the fireworks safety fee calculated under subsection (1) results in a fraction of 1/2 cent or more, the amount of the fireworks safety fee shall be rounded to the next additional cent.

(4) The retailer whose retail location is a permanent building or structure may retain 1% of the fireworks safety fees that the retailer collected under this section as a collection allowance.