1. (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.

2. (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.

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