BILL ANALYSIS �
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|SENATE RULES COMMITTEE | AB 1486|
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THIRD READING
Bill No: AB 1486
Author: Assembly Budget Committee
Amended: 8/22/14 in Senate
Vote: 27 - Urgency
ASSEMBLY FLOOR : Not relevant
SUBJECT : Fireworks: tax on distribution
SOURCE : Author
DIGEST : This bill requires, commencing January 1, 2015, a
distributor, as defined, to pay a tax upon distribution of safe
and sane fireworks to be used for the training of public safety
agencies in the proper handling and management of dangerous
fireworks and to further assist in public safety efforts within
the general public as well as public safety agencies on the
proper and responsible use, seizure, and storage of safe and
sane fireworks.
ANALYSIS :
Existing law:
1.Authorizes the annual retail sale of safe and sane fireworks
from June 28 to
July 6, inclusive, pursuant to a license issued by the State
Fire Marshal, unless otherwise prohibited or regulated by law
or ordinance.
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2.Authorizes various entities, including the State Fire Marshal,
to seize certain prohibited fireworks.
3.Requires an authority that seizes fireworks to notify the
State Fire Marshal of the seizure and to provide specified
information.
4.Requires the State Fire Marshal to dispose of the seized
fireworks and requires dangerous fireworks to be disposed of
according to specified procedures.
5.Establishes the State Fire Marshal Fireworks Enforcement and
Disposal Fund (Fund) in the State Treasury.
6.Requires monies in the Fund to be used by the State Fire
Marshal for various purposes, including for the education of
public safety agencies in the proper handling and management
of dangerous fireworks and to further assist in public safety
and education efforts within the general public as well as
public safety agencies on the proper and responsible use of
safe and sane fireworks.
7.Makes a violation of the law and regulations relating to
fireworks a crime.
This bill:
1.Requires, beginning January 1, 2015, a distributor pay a tax
upon distribution of safe and sane fireworks at the rate of
($0.10) per pound of the total weight of the fireworks,
including any packaging.
2.Requires the funds be deposited into the Fund, to be used upon
appropriation by the Legislature, for the training of public
safety agencies in the proper handling and management of
dangerous fireworks and to further assist in public safety
efforts within the general public as well as public safety
agencies on the proper and responsible use, seizure, and
storage of safe and sane fireworks.
3.Allows the State Fire Marshal to adjust the rate, not to
exceed ($0.20) per pound, at a public meeting to be held in
January of each year in order to provide sufficient revenues
to pay for the estimated training, disposal and Fund
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administration costs.
4.Allows for the seizure of safe and sane fireworks distributed
in this state by an unlicensed distributor and for which the
required tax has not been paid.
5.Provides that violations of this bill does not constitute a
crime.
6.Allows monies in the Fund to be expended on the disposal of
any seized fireworks and any infrastructure requirements
necessary for the disposal of fireworks, and the
administration of the Fund by the Office of the State Fire
Marshal or its contracted designee.
7.Authorizes the State Fire Marshal to adopt emergency
regulations necessary to implement this bill.
8.Defines the terms "distribution" and "distributor" for
purposes of this bill.
FISCAL EFFECT : Appropriation: No Fiscal Com.: Yes
Local: No
JA:e 8/26/14 Senate Floor Analyses
SUPPORT/OPPOSITION: NONE RECEIVED
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