S-3191

   Amend Senate File 489 as follows:
   1.  Page 5, lines 9 and 10, by striking <subsection 3 and> and inserting <subsection 3,>
   2.  Page 5, line 11, by striking <registration> and inserting <registration, and consumer fireworks surcharges transferred to the fund pursuant to section 423G.3>
   3.  Page 11, after line 8 by inserting: 
<DIVISION ___
CONSUMER FIREWORKS SURCHARGE

   Sec. ___.  NEW SECTION.  423G.1  Definitions.
   1.  As used in this chapter, unless the context otherwise requires:
   a.  “Consumer fireworks” means the same as defined in section 727.2.
   b.  “Seller” means a retailer or community group licensed to sell consumer fireworks in this state pursuant to section 100.19.
   2.  All other words and phrases used in this chapter and defined in section 423.1 have the meaning given them by section 423.1 for purposes of this chapter. 
   Sec. ___.  NEW SECTION.  423G.2  Consumer fireworks surcharge.
   1.  There is imposed a consumer fireworks surcharge of eight percent on each retail sale of consumer fireworks occurring in this state.
   2.  The consumer fireworks surcharge shall be collected by the seller from the purchaser with respect to each retail sale of consumer fireworks occurring in this state. The amount of the consumer fireworks surcharge shall be either separately stated on an invoice, receipt, or other similar document that is provided to the purchaser by the seller, or otherwise disclosed to the purchaser.
   3.  The consumer fireworks surcharge is the liability of the purchaser and not of the seller, except that the seller shall be liable to remit all consumer fireworks surcharges that the seller collects from purchasers as provided in subsection 2, including all such surcharges that the seller is deemed to collect where the amount of the surcharge has not been separately stated on an invoice, receipt, or other similar document provided to the purchaser by the seller.
   4.  The amount of the consumer fireworks surcharge that is collected by a seller from a purchaser, if such amount is separately stated on an invoice, receipt, or other similar document provided to the purchaser by the seller, shall not be included in the base for measuring any tax, fee, other surcharge, or other charge that is imposed by this state, any political subdivision of this state, or any intergovernmental agency.
   Sec. ___.  NEW SECTION.  423G.3  Collection and deposit of consumer fireworks surcharge.
   1.  Consumer fireworks surcharges collected by sellers shall be remitted to the department at the times and in the manner provided by chapter 423 with respect to the sales and use tax. The department shall establish registration and payment procedures that substantially coincide with the registration and payment procedures that apply to sellers under chapter 423.
   2.  The department shall transfer all remitted consumer fireworks surcharges to the treasurer of state for deposit in the consumer fireworks fee fund created under section 100.19, subsection 6, paragraph “a”, within thirty days of receipt after deducting an amount, not to exceed two percent of collected surcharges, that shall be retained by the department to reimburse its direct costs of administering the collection and remittance of consumer fireworks surcharges.>
   4.  Title page, line 2, after <fireworks,> by inserting <the imposition of fireworks surcharges,>
   5.  By renumbering as necessary.

______________________________
JANET PETERSEN