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

(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:
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.

Legislative History

As added by P.L.187-2006, SEC.13.