Senate File 489 S-3191 Amend Senate File 489 as follows: 1 1. Page 5, lines 9 and 10, by striking < subsection 2 3 and > and inserting < subsection 3, > 3 2. Page 5, line 11, by striking < registration > 4 and inserting < registration, and consumer fireworks 5 surcharges transferred to the fund pursuant to section 6 423G.3 > 7 3. Page 11, after line 8 by inserting: 8 < DIVISION ___ 9 CONSUMER FIREWORKS SURCHARGE 10 Sec. ___. NEW SECTION . 423G.1 Definitions. 11 1. As used in this chapter, unless the context 12 otherwise requires: 13 a. “Consumer fireworks” means the same as defined 14 in section 727.2. 15 b. “Seller” means a retailer or community group 16 licensed to sell consumer fireworks in this state 17 pursuant to section 100.19. 18 2. All other words and phrases used in this chapter 19 and defined in section 423.1 have the meaning given 20 them by section 423.1 for purposes of this chapter. 21 Sec. ___. NEW SECTION . 423G.2 Consumer fireworks 22 surcharge. 23 1. There is imposed a consumer fireworks surcharge 24 of eight percent on each retail sale of consumer 25 fireworks occurring in this state. 26 2. The consumer fireworks surcharge shall be 27 collected by the seller from the purchaser with respect 28 to each retail sale of consumer fireworks occurring 29 in this state. The amount of the consumer fireworks 30 surcharge shall be either separately stated on an 31 invoice, receipt, or other similar document that is 32 provided to the purchaser by the seller, or otherwise 33 disclosed to the purchaser. 34 3. The consumer fireworks surcharge is the 35 -1- SF489.1447 (3) 87 gh/nh 1/ 3 #1. #2. #3.

liability of the purchaser and not of the seller, 1 except that the seller shall be liable to remit all 2 consumer fireworks surcharges that the seller collects 3 from purchasers as provided in subsection 2, including 4 all such surcharges that the seller is deemed to 5 collect where the amount of the surcharge has not been 6 separately stated on an invoice, receipt, or other 7 similar document provided to the purchaser by the 8 seller. 9 4. The amount of the consumer fireworks surcharge 10 that is collected by a seller from a purchaser, if such 11 amount is separately stated on an invoice, receipt, or 12 other similar document provided to the purchaser by the 13 seller, shall not be included in the base for measuring 14 any tax, fee, other surcharge, or other charge that is 15 imposed by this state, any political subdivision of 16 this state, or any intergovernmental agency. 17 Sec. ___. NEW SECTION . 423G.3 Collection and 18 deposit of consumer fireworks surcharge. 19 1. Consumer fireworks surcharges collected by 20 sellers shall be remitted to the department at the 21 times and in the manner provided by chapter 423 with 22 respect to the sales and use tax. The department 23 shall establish registration and payment procedures 24 that substantially coincide with the registration and 25 payment procedures that apply to sellers under chapter 26 423. 27 2. The department shall transfer all remitted 28 consumer fireworks surcharges to the treasurer of 29 state for deposit in the consumer fireworks fee fund 30 created under section 100.19, subsection 6, paragraph 31 “a” , within thirty days of receipt after deducting 32 an amount, not to exceed two percent of collected 33 surcharges, that shall be retained by the department 34 to reimburse its direct costs of administering the 35 -2- SF489.1447 (3) 87 gh/nh 2/ 3

collection and remittance of consumer fireworks 1 surcharges. > 2 4. Title page, line 2, after < fireworks, > by 3 inserting < the imposition of fireworks surcharges, > 4 5. By renumbering as necessary. 5 ______________________________ JANET PETERSEN -3- SF489.1447 (3) 87 gh/nh 3/ 3 #4. #5.