EXPLANATION: CAPITALS INDICATE MAT TER ADDED TO EXISTIN G LAW. [Brackets] indicate matter deleted from existing law. *hb1443* HOUSE BILL 1443 E4, Q4 4lr2629 By: Delegates Hornberger, Anderton, Bouchat, Griffith, McComas, Rose, Schmidt, and Tomlinson Introduced and read first time: February 9, 2024 Assigned to: Economic Matters A BILL ENTITLED AN ACT concerning 1 Consumer and Display Fireworks – Regulation and Tax 2 FOR the purpose of authorizing the sale and possession of certain consumer fireworks, 3 subject to certain requirements and restrictions; altering certain provisions to 4 establish that certain provisions authorizing the State Fire Marshal to issue a 5 certain permit relating to fireworks apply only to certain display fireworks; 6 establishing a certain sales and use tax rate for certain fireworks; requiring the 7 revenue from a certain tax to be distributed to certain funds; and generally relating 8 to consumer and display fireworks. 9 BY repealing and reenacting, with amendments, 10 Article – Public Safety 11 Section 1–308, 8–102, 10–101, 10–103, 10–104, and 10–110 12 Annotated Code of Maryland 13 (2022 Replacement Volume and 2023 Supplement) 14 BY adding to 15 Article – Public Safety 16 Section 10–102.1 and 10–114 17 Annotated Code of Maryland 18 (2022 Replacement Volume and 2023 Supplement) 19 BY repealing and reenacting, without amendments, 20 Article – Public Safety 21 Section 10–109 and 10–111 22 Annotated Code of Maryland 23 (2022 Replacement Volume and 2023 Supplement) 24 BY adding to 25 Article – Tax – General 26 2 HOUSE BILL 1443 Section 2–1302.3 and 11–104(l) 1 Annotated Code of Maryland 2 (2022 Replacement Volume and 2023 Supplement) 3 SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 4 That the Laws of Maryland read as follows: 5 Article – Public Safety 6 10–101. 7 (a) In this title the following words have the meanings indicated. 8 (b) [(1)] “1.3 G fireworks” means special fireworks: 9 (1) designed primarily to produce visible or audible effects by combustion 10 or explosion[.]; 11 [(2) “1.3 G fireworks” includes: 12 (i) toy torpedoes, railway torpedoes, firecrackers and salutes that do 13 not qualify as 1.4 G fireworks, exhibition display pieces, illuminating projectiles, incendiary 14 projectiles, and incendiary grenades; 15 (ii) smoke projectiles or bombs containing expelling charges but 16 without bursting charges; 17 (iii) flash powders in inner units not exceeding 2 ounces each, flash 18 sheets in interior packages, and flash powder or spreader cartridges containing an amount 19 not exceeding 72 grains of flash powder each; and 20 (iv) flash cartridges consisting of a paper cartridge shell, small arms 21 primer, and flash composition, not exceeding 180 grains, all assembled in one piece.] 22 (2) THAT MEET THE FEDERA L REGULATIONS FOR 1.3 G FIREWORKS; 23 AND 24 (3) THAT COMPLY WITH THE CONSTRUCTION , PERFORMANCE , 25 COMPOSITION , AND LABELING REQUIRE MENTS ADOPTED BY THE CONSUMER 26 PRODUCTS SAFETY COMMISSION IN TITLE 16 OF THE CODE OF FEDERAL 27 REGULATIONS RELATING TO COMMERCIAL PRACTI CES. 28 (c) [(1)] “1.4 G fireworks” means common fireworks: 29 (1) designed primarily to produce visible effects by combustion[.]; 30 HOUSE BILL 1443 3 [(2) “1.4 G fireworks” includes: 1 (i) small devices containing less than 2 grains of pyrotechnic 2 composition designed to produce an audible effect; 3 (ii) Roman candles, not exceeding 10 balls, that have a total 4 pyrotechnic composition not exceeding 20 grams and inside tube diameter not exceeding 5 3/8 inch; 6 (iii) sky rockets with sticks, that have a total pyrotechnic composition 7 not exceeding 20 grams and an inside tube diameter not exceeding 1/2 inch; 8 (iv) helicopter–type rockets that have a total pyrotechnic composition 9 not exceeding 20 grams and an inside tube diameter not exceeding 1/2 inch; 10 (v) wheels that have a total pyrotechnic composition not exceeding 11 60 grams for each driver unit or 240 grams for each wheel and an inside tube diameter of 12 driver units not exceeding 1/2 inch; 13 (vi) illuminating torches and colored fire in any form that have a total 14 pyrotechnic composition not exceeding 100 grams each; 15 (vii) dipped sticks that have a pyrotechnic composition containing any 16 perchlorate not exceeding 5 grams; 17 (viii) mines or shells in which the mortar is an integral part, that have 18 a total pyrotechnic composition not exceeding 40 grams; 19 (ix) firecrackers or salutes with casings that have a total pyrotechnic 20 composition not exceeding 2 grains each and external dimensions not exceeding 1 1/2 inches 21 in length or 1/4 inch in diameter; and 22 (x) novelties that consist of two or more 1.4 G fireworks.] 23 (2) THAT MEET THE FEDERA L REGULATIONS FOR 1.4 G FIREWORKS; 24 AND 25 (3) THAT COMPLY WITH THE CONSTRUCTION , PERFORMANCE , AND 26 LABELING REQUIREMENT S ADOPTED BY THE CONSUMER PRODUCTS SAFETY 27 COMMISSION IN TITLE 16 OF THE CODE OF FEDERAL REGULATIONS RELATING TO 28 COMMERCIAL PRACTICES . 29 (D) “APA 87–1” MEANS THE AMERICAN PYROTECHNICS ASSOCIATION 30 STANDARD 87–1: “STANDARD FOR CONSTRUCTION AND APPROVAL FOR 31 TRANSPORTATION OF FIREWORKS, NOVELTIES, AND THEATRICAL 32 4 HOUSE BILL 1443 PYROTECHNICS ”, 2001 EDITION, OR ANY SUBSEQUENT ED ITION. 1 (E) “CONSUMER FIREWORKS ” MEANS ANY CO MBUSTIBLE OR EXPLOSI VE 2 COMPOSITION OR ANY S UBSTANCE OR COMBINAT ION OF SUBSTANCES TH AT: 3 (1) IS INTENDED TO PRODU CE VISIBLE OR AUDIBL E EFFECTS BY 4 COMBUSTION ; 5 (2) IS SUITABLE FOR USE BY THE PUBLIC; 6 (3) COMPLIES WITH THE CO NSTRUCTION, PERFORMANCE , 7 COMPOSITION , AND LABELING REQUIRE MENTS ADOPTED BY THE CONSUMER 8 PRODUCTS SAFETY COMMISSION IN TITLE 16 OF THE CODE OF FEDERAL 9 REGULATIONS RELATING TO COMMERCIAL PRACTI CES; AND 10 (4) COMPLIES WITH THE PR OVISIONS FOR “CONSUMER FIREWORKS ” 11 AS DEFINED IN APA 87–1 OR ANY SUCCESSOR STA NDARD. 12 (F) (1) “DISPLAY FIREWORKS ” MEANS LARGE FIREWORK S TO BE USED 13 SOLELY BY PROFESSION AL PYROTECHNICIANS A ND DESIGNED PRIMARIL Y TO 14 PRODUCE VISIBLE OR A UDIBLE EFFECTS BY CO MBUSTION, DEFLAGRATION , OR 15 DETONATION . 16 (2) “DISPLAY FIREWORKS” INCLUDES: 17 (I) SALUTES THAT CONTAIN MORE THAN 2 GRAINS OR 130 18 MILLIGRAMS OF EXPLOS IVE MATERIALS; 19 (II) AERIAL SHELLS CONTAI NING MORE THAN 60 GRAMS OF 20 PYROTECHNIC COMPOSIT IONS; AND 21 (III) OTHER DISPLAY PIECES THAT EXCEED THE LIMI TS OF 22 EXPLOSIVE MATERIALS FOR CLASSIFICATION A S CONSUMER FIREWORKS AND ARE 23 CLASSIFIED AS FIREWO RKS UN0333, UN0334, OR UN0335 UNDER TITLE 49, § 24 172.101 OF THE CODE OF FEDERAL REGULATIONS, RELATING TO THE PURPOSE 25 AND USE OF THE HAZARDOUS MATERIALS TABLE . 26 [(d)] (G) “Explosive composition” means a mixture or substance that, when 27 ignited, may cause such a generation of highly heated gases that the resulting gaseous 28 pressures are capable of producing destructive effects on contiguous objects. 29 [(e)] (H) “Finishing and assembling building” means a structure in which 30 fireworks are assembled and packed but are not mixed or pressed. 31 HOUSE BILL 1443 5 [(f)] (I) (1) [“Fireworks” means combustible, implosive or explosive 1 compositions, substances, combinations of substances, or articles that are prepared to 2 produce a visible or audible effect by combustion, explosion, implosion, deflagration, or 3 detonation. 4 (2)] “Fireworks” includes 1.3 G fireworks, 1.4 G fireworks, [firecrackers, 5 squibs, rockets, Roman candles, fire balloons, and signal lights] CONSUMER FIREWORKS , 6 AND DISPLAY FIREWORK S. 7 [(3)] (2) “Fireworks” does not include: 8 (i) toy pistols, toy canes, toy guns, or other devices that use paper 9 caps that contain 0.25 grains or less of explosive composition if the devices are constructed 10 so that a hand cannot touch the cap when the cap is in place for use; 11 (ii) toy pistol paper caps that contain less than 0.20 grains of 12 explosive composition; 13 (iii) sparklers that do not contain chlorates or perchlorates; 14 (iv) ground–based sparkling devices that are nonaerial and 15 nonexplosive, and are labeled in accordance with the requirements of the U.S. Consumer 16 Product Safety Commission; 17 (v) paper wrapped snappers that contain less than 0.03 grains of 18 explosive composition; or 19 (vi) ash–producing pellets known as “snakes” that do not contain 20 mercury and are not regulated by the U.S. Department of Transportation. 21 [(g)] (J) (1) “Fireworks plant” means land and any building on the land used 22 in connection with the manufacture, packaging, repackaging, or processing of fireworks. 23 (2) “Fireworks plant” includes a storage building used in connection with 24 plant operation. 25 [(h)] (K) “Mixing building” means a building primarily used to mix and blend 26 pyrotechnic composition other than wet sparkler mixes. 27 [(i)] (L) “Press building” means a building used primarily for pressing or 28 loading pyrotechnic composition into tubes or containers. 29 [(j)] (M) “Pyrotechnic composition” means a chemical mixture that on burning 30 and without explosion produces visible or brilliant displays, bright lights, or whistles. 31 [(k)] (N) “Storage building” means a structure in which finished fireworks or 32 6 HOUSE BILL 1443 fireworks in any state of processing are stored, but in which processing or manufacturing 1 is not performed. 2 10–102.1. 3 (A) A PERSON WHO IS AT LEA ST 18 YEARS OLD AND MEETS THE 4 REQUIREMENTS OF THIS TITLE MAY PURCHASE , POSSESS, AND USE CONSUMER 5 FIREWORKS. 6 (B) A PERSON MAY NOT INTEN TIONALLY IGNITE OR D ISCHARGE CONSUM ER 7 FIREWORKS: 8 (1) ON PUBLIC PROPERTY O R ON PRIVATE PROPERT Y WITHOUT THE 9 EXPRESS PERMISSION O F THE OWNER; 10 (2) WITHIN, INTO, AT, OR FROM A MOTOR VEHI CLE, A WATERCRAFT , 11 AN AIRCRAFT, AN UNMANNED AIRCRAFT SYSTEM, OR A BUILDING; 12 (3) AT ANOTHER PERSON ; 13 (4) WHILE THE PERSON IS UNDER THE INFLUENCE OF ALCOHOL , A 14 CONTROLLED SUBSTANCE , OR ANOTHER DRUG ; OR 15 (5) WITHIN 300 FEET OF A STRUCTURE . 16 (C) THIS SECTION MAY NOT BE CONSTRUED TO REGU LATE THE SALE , 17 POSSESSION, OR USE OF ANY OF THE DEVICES LISTED IN § 10–101(I)(2) OF THIS 18 SUBTITLE. 19 10–103. 20 (a) Subject to subsections (b) and (c) of this section, the State Fire Marshal may 21 issue a permit to authorize the discharge of DISPLAY fireworks in a place where the 22 discharge of DISPLAY fireworks is legal. 23 (b) The State Fire Marshal shall issue a permit to discharge DISPLAY fireworks 24 only if the State Fire Marshal determines that the proposed discharge of fireworks will: 25 (1) not endanger health or safety or damage property; and 26 (2) be supervised by an experienced and qualified person who has 27 previously secured written authority from the State Fire Marshal to discharge fireworks. 28 (c) A permit to discharge DISPLAY fireworks: 29 HOUSE BILL 1443 7 (1) does not authorize the holder of the permit to possess or discharge 1 fireworks in violation of an ordinance or regulation of the political subdivision where the 2 fireworks are to be discharged; and 3 (2) does not relieve an applicant for a permit from any requirement to 4 obtain any additional license or authority from the governing body of the political 5 subdivision where the fireworks are to be discharged. 6 10–104. 7 (a) A person must have a permit to discharge DISPLAY fireworks as provided by 8 this subtitle before the person: 9 (1) discharges DISPLAY fireworks; or 10 (2) possesses DISPLAY fireworks with the intent to discharge DISPLAY 11 fireworks or to allow the discharge of DISPLAY fireworks. 12 (b) An applicant for a permit to discharge DISPLAY fireworks shall: 13 (1) apply to the State Fire Marshal for the permit at least 10 days before 14 the date of discharge; 15 (2) pay to the State Fire Marshal a permit fee of $50; and 16 (3) post a bond with the State Fire Marshal in accordance with § 10–105 of 17 this subtitle. 18 (c) If the State Fire Marshal does not receive the application for a permit required 19 under subsection (b) of this section at least 10 days before the date of the discharge, the 20 State Fire Marshal shall charge the applicant a late fee of $50 in addition to all required 21 fees. 22 (d) The permit fee required under subsection (b)(2) of this section and the late fee 23 required under subsection (c) of this section do not apply to a volunteer fire department or 24 volunteer ambulance and rescue company. 25 (e) A permit to discharge DISPLAY fireworks is nontransferable. 26 10–109. 27 The State Fire Prevention Commission shall adopt regulations to carry out this 28 subtitle. 29 10–110. 30 8 HOUSE BILL 1443 (a) Unless the person holds a permit issued under this subtitle, a person may not: 1 (1) discharge DISPLAY fireworks; or 2 (2) possess DISPLAY fireworks: 3 (i) with intent to discharge or allow the discharge of the DISPLAY 4 fireworks in violation of this subtitle; or 5 (ii) for the purpose of disposing or selling the DISPLAY fireworks to 6 a person for use or discharge without a permit, if a permit is required by this subtitle. 7 (b) (1) Except as otherwise provided in this subtitle, a person may not sell 8 DISPLAY fireworks to another person without a permit issued under this subtitle. 9 (2) (i) A person licensed by the State Fire Marshal under Subtitle 2 of 10 this title may sell or deliver fireworks to a bona fide distributor, jobber, or wholesaler with 11 a principal place of business in a state where the sale or possession of fireworks is allowed. 12 (ii) The State Fire Marshal may require a person who is an 13 out–of–state distributor, jobber, or wholesaler to submit a certificate issued by the person’s 14 state of operation that demonstrates authority to buy and receive fireworks. 15 10–111. 16 (a) A person who possesses or discharges fireworks in violation of this subtitle is 17 guilty of a misdemeanor and on conviction is subject to a fine not exceeding $250 for each 18 offense. 19 (b) A person who sells fireworks in violation of this subtitle is guilty of a 20 misdemeanor and on conviction is subject to a fine not exceeding $1,000 for each offense. 21 (c) (1) At the expense of the owner, the State Fire Marshal shall seize and 22 remove all fireworks possessed or sold in violation of this subtitle. 23 (2) Fireworks described in paragraph (1) of this subsection shall be 24 forfeited and destroyed. 25 10–114. 26 (A) EXCEPT AS PROVIDED IN SUBSECTION (B) OF THIS SECTION, CONSUMER 27 FIREWORKS MAY BE SOL D ONLY FROM A STAND –ALONE PERMANENT STRU CTURE 28 THAT: 29 (1) IS LICENSED BY THE STATE FIRE MARSHAL; 30 HOUSE BILL 1443 9 (2) HAS A STORAGE AREA T HAT IS SEPARATED FRO M WHOLESALE OR 1 RETAIL SALES AREAS T O WHICH A PURCHASER MAY BE ADMITTED BY 2 APPROPRIATELY RATED FIRE SEPARATION ; 3 (3) IS LOCATED AT LEAST 250 FEET FROM ANY FACILI TY THAT 4 STORES, SELLS, OR DISPENSES GASOLIN E, PROPANE, OR OTHER FLAMMABLE 5 PRODUCTS; 6 (4) IS LOCATED AT LEAST 1,500 FEET FROM ANY OTHER FACILITY 7 LICENSED TO SELL CON SUMER FIREWORKS ; 8 (5) HAS A MONITORED BURG LAR AND FIRE ALARM S YSTEM; AND 9 (6) CONDUCTS QUARTERLY FIRE DRILLS AND PREP LANNING 10 MEETINGS AS REQUIRED BY THE PRIMARY FIRE DEPARTMENT IN THE JU RISDICTION 11 OF THE FACILITY. 12 (B) (1) SUBJECT TO PARAGRAPH (2) OF THIS SUBSECTION , CONSUMER 13 FIREWORKS MAY BE SOL D FROM A TEMPORARY S TRUCTURE IF THE TEMP ORARY 14 STRUCTURE: 15 (I) IS LICENSED BY THE STATE FIRE MARSHAL; 16 (II) IS LOCATED AT LEAST 250 FEET FROM ANY FACILI TY THAT 17 STORES, SELLS, OR DISPENSES GASOLIN E, PROPANE, OR OTHER FLAMMABLE 18 PRODUCTS; 19 (III) HAS AN EVACUATION PL AN POSTED IN A CONSP ICUOUS 20 LOCATION FOR A TEMPORARY STRUCTUR E IN ACCORDANCE WITH NFPA 1124; 21 (IV) IF IT HAS AN OUTDOOR STORAGE UNIT , HAS THE UNIT 22 SEPARATED FROM THE W HOLESALE OR RETAIL S ALES AREA TO WHICH A 23 PURCHASER MAY BE ADM ITTED BY APPROPRIATE LY RATED FIRE SEPARA TION; 24 (V) COMPLIES WIT H NFPA 1124 AS IT RELATES TO RET AIL 25 SALES OF CONSUMER FI REWORKS IN TEMPORARY STRUCTURES ; 26 (VI) IS LOCATED AT LEAST 2 MILES FROM ANY PERMA NENT 27 FACILITY LICENSED TO SELL CONSUMER FIREWO RKS; 28 (VII) DOES NOT EXCEED 2,500 SQUARE FEET; 29 (VIII) IS SECURED AT ALL TIMES DURIN G WHICH CONSUMER 30 10 HOUSE BILL 1443 FIREWORKS ARE DISPLA YED WITHIN THE STRUC TURE; 1 (IX) HAS A MINIMUM OF $2,000,000 IN PUBLIC AND PRODUC T 2 LIABILITY INSURANCE ; 3 (X) HAS A SALES PERIOD L IMITED TO JUNE 15 THROUGH JULY 4 8 AND DECEMBER 21 THROUGH JANUARY 2 EACH YEAR; AND 5 (XI) STORES CONSUMER FIRE WORKS NOT ON DISPLAY FOR 6 RETAIL SALE IN AN OU TDOOR STORAGE UNIT . 7 (2) THE SALE OF CONSUMER FIREWORKS FROM A TEM PORARY 8 STRUCTURE IS LIMITED TO THE FOLLOWING : 9 (I) HELICOPTER, AERIAL SPINNER (APA 87–1, 3.1.2.3); 10 (II) ROMAN CANDLE (APA 87–1, 3.1.2.4); AND 11 (III) MINE AND SHELL DEVIC ES NOT EXCEEDING 500 GRAMS. 12 SECTION 2. AND BE IT FURTHER ENACTED, That the Laws of Maryland read 13 as follows: 14 Article – Public Safety 15 1–308. 16 (a) There is a 9–1–1 Trust Fund. 17 (b) (1) Except as provided in paragraph (2) of this subsection and subject to § 18 1–309.1 of this subtitle, the purposes of the 9–1–1 Trust Fund are to: 19 (i) reimburse counties for the cost of enhancing a 9–1–1 system; 20 (ii) pay contractors in accordance with § 1–306(b)(12) of this subtitle; 21 and 22 (iii) fund the coordinator position and staff to handle the increased 23 duties related to wireless enhanced 9–1–1 service under § 1–305 of this subtitle, as an 24 administrative cost. 25 (2) Subject to paragraph (3) of this subsection, in addition to the purposes 26 described under paragraph (1) of this subsection, the purposes of the 9–1–1 Trust Fund 27 include funding: 28 HOUSE BILL 1443 11 (i) the operation and maintenance of 9–1–1 systems, enhanced 1 9–1–1 systems, and Next Generation 9–1–1 services, including: 2 1. equipment and software utilized directly for providing 3 9–1–1 services by a public safety answering point; 4 2. protocol systems and software utilized directly for 5 providing 9–1–1 services by a public safety answering point; 6 3. interpretation services provided for a public safety 7 answering point; 8 4. services provided for a public safety answering point to 9 ensure improved access to individuals with disabilities and other individuals who use 10 assistive technology; and 11 5. voice, data, and call log recorders utilized to capture 12 information from 9–1–1 systems, enhanced 9–1–1 systems, and Next Generation 9–1–1 13 services; 14 (ii) the operation and maintenance of 9–1–1 systems, enhanced 15 9–1–1 systems, and Next Generation 9–1–1 services connectivity and infrastructure 16 equipment, including: 17 1. automatic number and location identification; and 18 2. Primary Rate Interface and Session Initiation Protocol 19 trunking for 10–digit emergency and nonemergency lines; 20 (iii) geographical information systems hardware, software, data 21 development, and data management costs incurred for the effective operation of 9–1–1 22 systems, enhanced 9–1–1 systems, and Next Generation 9–1–1 services, including: 23 1. mapping equipment; 24 2. interfaces to computer–aided dispatch; and 25 3. geographical information systems base layer development 26 and management; 27 (iv) public safety answering point facilities costs, including access 28 control, security systems, and standby power; 29 (v) costs for public education materials; 30 (vi) the training of county personnel working in or directly 31 supporting a public safety answering point; 32 12 HOUSE BILL 1443 (vii) the provision of tuition reimbursement for 9–1–1 specialists for 1 educational programs related to the 9–1–1 specialist career field; 2 (viii) costs to maintain the cybersecurity of 9–1–1 systems, enhanced 3 9–1–1 systems, and Next Generation 9–1–1 services; and 4 (ix) costs of 9–1–1 specialist recruitment activities as described in § 5 1–306(b)(17) of this subtitle. 6 (3) Funding allocated in accordance with paragraph (2) of this subsection 7 may not be utilized for: 8 (i) the payment of the salary of public safety answering point 9 personnel or county personnel; or 10 (ii) any purpose associated with the 9–8–8 suicide prevention 11 hotline. 12 (c) The 9–1–1 Trust Fund consists of: 13 (1) money from the 9–1–1 fee collected and remitted to the Comptroller 14 under § 1–310 of this subtitle; 15 (2) money from the additional charge collected and remitted to the 16 Comptroller under § 1–311 of this subtitle; 17 (3) money from the prepaid wireless E 9–1–1 fee collected and remitted to 18 the Comptroller under § 1–313 of this subtitle; 19 (4) MONEY DISTRIBUTED TO THE FUND FROM THE CONSUME R 20 FIREWORKS T AX UNDER §§ 2–1302.3 AND 11–104 OF THE TAX – GENERAL ARTICLE; 21 and 22 [(4)] (5) investment earnings of the 9–1–1 Trust Fund. 23 (d) Money in the 9–1–1 Trust Fund shall be held in the State Treasury. 24 (e) The Secretary shall administer the 9–1–1 Trust Fund, subject to the 25 guidelines for financial management and budgeting established by the Department of 26 Budget and Management. 27 (f) The Secretary shall direct the Comptroller to establish separate accounts in 28 the 9–1–1 Trust Fund for the payment of administrative expenses and for each county. 29 (g) (1) Any investment earnings shall be credited to the 9–1–1 Trust Fund. 30 HOUSE BILL 1443 13 (2) The Comptroller shall allocate the investment income among the 1 accounts in the 9–1–1 Trust Fund, prorated on the basis of the total fees collected in each 2 county. 3 8–102. 4 (a) There is a Senator William H. Amoss Fire, Rescue, and Ambulance Fund. 5 (b) The purposes of the Fund are to promote: 6 (1) the delivery of effective and high quality fire protection, rescue, and 7 ambulance services in the State; 8 (2) increased financial support for fire, rescue, and ambulance companies 9 by counties; and 10 (3) the continued financial viability of volunteer fire, rescue, and 11 ambulance companies given the greatly increased costs of equipment. 12 (c) (1) The Secretary shall administer the Fund. 13 (2) Subject to paragraph (3) of this subsection, the Secretary may adopt 14 procedures to carry out this subtitle, including additional auditing and reporting 15 requirements. 16 (3) The Secretary may not impose training or operational requirements as 17 a precondition to receipt of money, except as otherwise expressly provided in this subtitle. 18 (d) The Fund consists of: 19 (1) money appropriated in the State budget to the Fund; 20 (2) MONEY DISTRIBUTED TO THE FUND FROM THE CONSUMER 21 FIREWORKS TAX UNDER §§ 2–1302.3 AND 11–104 OF THE TAX – GENERAL ARTICLE; 22 and 23 [(2)] (3) revenue distributed to the Fund under § 16–609 of the Business 24 Regulation Article. 25 (e) (1) As authorized by the Secretary, the Treasurer shall make payments out 26 of the Fund to each county on warrant of the Comptroller. 27 (2) The Treasurer shall make the payments required under this subsection 28 to the appropriate county on or about November 15. 29 (f) (1) State money provided under this section may only be used to: 30 14 HOUSE BILL 1443 (i) acquire or rehabilitate fire or rescue equipment, including 1 ambulances; 2 (ii) acquire or rehabilitate capital equipment used in connection with 3 fire or rescue equipment; 4 (iii) rehabilitate facilities used primarily to house fire fighting 5 equipment, ambulances, and rescue vehicles; 6 (iv) install life safety and fire protection systems at a fire, rescue, or 7 ambulance facility; 8 (v) acquire land for the purpose of rehabilitation or construction of a 9 fire, rescue, or ambulance facility; 10 (vi) acquire wireless telecommunications devices, computers, and 11 related computer equipment if used exclusively for fire protection, rescue, and ambulance 12 services; and 13 (vii) acquire machinery and equipment if used exclusively for fire 14 protection, rescue, and ambulance services. 15 (2) State money provided under this section may not be used: 16 (i) for administrative costs; 17 (ii) for compensation or fringe benefits to employees or members of 18 county governments, or fire, rescue, or ambulance companies; 19 (iii) for travel or meal expenses; 20 (iv) for fuel, utility, or routine maintenance costs of facilities or 21 equipment; 22 (v) to acquire new or replacement fire hydrants or water mains; 23 (vi) for insurance; 24 (vii) for fund–raising activities; 25 (viii) to replace or repair eligible items to the extent that insurance 26 proceeds are available; 27 (ix) for costs associated with the “9–1–1” emergency telephone 28 system; or 29 (x) for land or interests in land, except as provided in paragraph 30 HOUSE BILL 1443 15 (1)(v) of this subsection. 1 Article – Tax – General 2 2–1302.3. 3 AFTER MAKING THE DIST RIBUTIONS REQUIRED U NDER §§ 2–1301 THROUGH 4 2–1302.2 OF THIS SUBTITLE , OF THE SALES AND USE TAX COLLECTED UN DER § 5 11–104(L) OF THIS ARTICLE FROM THE SALE OF CONSUMER FIREWORKS, AS 6 DEFINED IN § 10–101 OF THE PUBLIC SAFETY ARTICLE, THE COMPTROLLER 7 QUARTERLY SHALL DIST RIBUTE: 8 (1) 31% TO THE 9–1–1 TRUST FUND UNDER § 1–308 OF THE PUBLIC 9 SAFETY ARTICLE; 10 (2) 31% TO THE SENATOR WILLIAM H. AMOSS FIRE, RESCUE, AND 11 AMBULANCE FUND UNDER § 8–102 OF THE PUBLIC SAFETY ARTICLE; AND 12 (3) 38% TO THE GENERAL FUND OF THE STATE. 13 11–104. 14 (L) THE SALES AND USE TAX RATE FOR CONSUMER FI REWORKS, AS 15 DEFINED IN § 10–101 OF THE PUBLIC SAFETY ARTICLE, IS, FOR FISCAL YEAR 2026 16 AND EACH FISCAL YEAR THEREAFTER , 16%. 17 SECTION 3. AND BE IT FURTHER ENACTED, That this Act shall take effect 18 October 1, 2024. 19