| 16 | | - | Section 1. (NEW) (Effective October 1, 2018) (a) Notwithstanding the provisions of subsection (a) of section 29-357 of the general statutes, as amended by this act, any person offering for sale, exposing for sale, selling at retail or possessing with intent to sell consumer fireworks, as defined in 27 CFR 555.11, shall hold a federal fireworks license issued pursuant to 18 USC Section 843 and a license issued by the Department of Consumer Protection pursuant to section 2 of this act. |
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| 28 | + | Section 1. (NEW) (Effective from passage) (a) Notwithstanding the provisions of subsection (a) of section 29-357 of the general statutes, as amended by this act, a person twenty-one years of age or older may offer for sale, expose for sale, sell at retail or possess with intent to sell, or possess, use or explode consumer fireworks, as defined in 27 CFR 555.11. Any person offering for sale, exposing for sale, selling at retail or possessing with intent to sell such fireworks shall hold a federal fireworks license issued pursuant to 18 USC Section 843. The Commissioner of Consumer Protection, at the commissioner's discretion, may conduct an inspection of the premises where the consumer fireworks are to be sold, stored and offered for sale prior to such person offering such consumer fireworks for sale to the public at retail. |
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| 26 | | - | (1) "Consumer fireworks" has the same meaning as defined in 27 CFR 555.11; |
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| 27 | | - | |
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| 28 | | - | (2) "Consumer fireworks retailer" means the holder of a license to sell consumer fireworks issued pursuant to section 2 of this act; and |
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| 29 | | - | |
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| 30 | | - | (3) "First sale of consumer fireworks" means the initial sale of consumer fireworks in this state. |
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| 31 | | - | |
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| 32 | | - | (b) On and after October 1, 2018, each person or entity that sells consumer fireworks to a consumer fireworks retailer shall pay a tax to the state on the first sale of consumer fireworks, at the rate of five per cent of the average wholesale price, as determined by the Department of Revenue Services. The Commissioner of Revenue Services shall prescribe the form and manner of the remittance of such tax and any return filing the commissioner deems necessary. |
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| 33 | | - | |
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| 34 | | - | (c) For calendar months commencing on and after October 1, 2018, the commissioner shall deposit into the consumer fireworks account, established pursuant to section 4 of this act, the entire amount received by the state from the tax imposed under this section. |
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| 35 | | - | |
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| 36 | | - | (d) Any tax due and unpaid under this section shall be subject to the penalties and interest established in section 12-547 of the general statutes and the amount of such tax, penalty or interest, due and unpaid, may be collected under the provisions of section 12-35 of the general statutes. |
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| 37 | | - | |
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| 38 | | - | (e) The provisions of sections 12-548 and 12-550 to 12-555b, inclusive, of the general statutes shall apply to the provisions of this section in the same manner and with the same force and effect as if the language of said sections had been incorporated in full into this section and had expressly referred to the tax imposed under this section, except to the extent that any such provision is inconsistent with a provision of this section. |
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| 39 | | - | |
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| 40 | | - | Sec. 4. (NEW) (Effective October 1, 2018) On and after October 1, 2018, there is established an account to be known as the "consumer fireworks account" which shall be a separate, nonlapsing account within the General Fund. The account shall contain any moneys required by law to be deposited in the account. Moneys in the account shall be disbursed, in accordance with a distribution formula determined by the Commissioner of Revenue Services, to the firefighters cancer relief account established pursuant to section 7-313h of the general statutes and the state fire school training and education extension account established pursuant to section 7-323p of the general statutes. |
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| 41 | | - | |
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| 42 | | - | Sec. 5. Subsection (a) of section 29-357 of the general statutes is repealed and the following is substituted in lieu thereof (Effective October 1, 2018): |
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| 43 | | - | |
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| 44 | | - | (a) Except as provided in sections 1 and 2 of this act and subsection (b) of this section, no person, firm or corporation shall offer for sale, expose for sale, sell at retail or use or explode or possess with intent to sell, use or explode any fireworks. A person who is sixteen years of age or older may offer for sale, expose for sale, sell at retail, purchase, use or possess with intent to sell or use sparklers or fountains of not more than one hundred grams of pyrotechnic mixture per item, which are nonexplosive and nonaerial, provided (1) such sparklers and fountains do not contain magnesium, except for magnalium or magnesium-aluminum alloy, (2) such sparklers and fountains containing any chlorate or perchlorate salts do not exceed five grams of composition per item, and (3) when more than one fountain is mounted on a common base, the total pyrotechnic composition does not exceed two hundred grams. |
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| 45 | | - | |
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| 46 | | - | Sec. 6. (NEW) (Effective October 1, 2018) The State Fire Marshal shall enforce the provisions of section 1 and subsection (b) of section 2 of this act and shall conduct an inspection of the premises where consumer fireworks are to be sold, stored and offered for sale prior to any person offering such consumer fireworks for sale to the public at retail. |
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| 47 | | - | |
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| 48 | | - | Sec. 7. (NEW) (Effective October 1, 2018) (a) A person who offers or exposes for sale, sells at retail or possesses consumer fireworks with intent to sell in violation of subsection (a) of section 1 of this act shall have committed an unfair or deceptive act or practice pursuant to subsection (a) of section 42-110b of the general statutes. |
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| 49 | | - | |
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| 50 | | - | (b) A person who offers for sale, exposes for sale, sells at retail, possesses with intent to sell, or possesses, uses or explodes consumer fireworks in violation of subsection (a) or (b) of section 1 of this act shall be guilty of a class C misdemeanor. |
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| 38 | + | (a) Except as provided in subsection (a) of section 1 of this act and subsection (b) of this section, no person, firm or corporation shall offer for sale, expose for sale, sell at retail or use or explode or possess with intent to sell, use or explode any fireworks. A person who is sixteen years of age or older may offer for sale, expose for sale, sell at retail, purchase, use or possess with intent to sell or use sparklers or fountains of not more than one hundred grams of pyrotechnic mixture per item, which are nonexplosive and nonaerial, provided (1) such sparklers and fountains do not contain magnesium, except for magnalium or magnesium-aluminum alloy, (2) such sparklers and fountains containing any chlorate or perchlorate salts do not exceed five grams of composition per item, and (3) when more than one fountain is mounted on a common base, the total pyrotechnic composition does not exceed two hundred grams. |
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| 56 | | - | Section 1 October 1, 2018 New section |
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| 57 | | - | Sec. 2 October 1, 2018 New section |
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| 58 | | - | Sec. 3 October 1, 2018 New section |
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| 59 | | - | Sec. 4 October 1, 2018 New section |
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| 60 | | - | Sec. 5 October 1, 2018 29-357(a) |
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| 61 | | - | Sec. 6 October 1, 2018 New section |
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| 62 | | - | Sec. 7 October 1, 2018 New section |
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| 44 | + | Section 1 from passage New section |
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| 45 | + | Sec. 2 from passage 29-357(a) |
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