Section R. 29.2905 - Collection of feesRule 5. The bureau shall create procedures for the collection of applications and fireworks safety fees in accordance with the act, the Michigan department of treasury rules and procedures, and department of licensing and regulatory affairs tax and finance procedures, and shall include all of the following:
(a) Pursuant to sections 8 and 9 of the act, MCL 28.458 and 28.459, a person who sells consumer fireworks or low-impact fireworks, or both, at retail locations shall collect the 6% fireworks safety fee when the gross retail income is $1.04 or more as determined before any taxes are applied. This fee shall be in addition to the 6% Michigan state sales tax. A person who fails to collect and remit the fireworks safety fee is guilty of a misdemeanor punishable by a fine of not more than $10,000. A person who is found guilty under section 18c of the act, MCL 28.468c, shall not be eligible to obtain a consumer fireworks certificate for the specified time period.(b) Pursuant to section 10 of the act, MCL 28.460, the remittance of the fireworks safety fee shall be filed with the department on forms prescribed by the department not later than 20 calendar days after the end of each preceding month. The forms and submission schedule are published in electronic format at http://www.michigan.gov/bfs. A person shall file the fireworks safety fees and the required forms by either of the following methods:(ii) Sending them to the bureau by United States mail. Fireworks safety fees and requisite filing forms shall be postmarked by the filing date and mailed to: Department of Licensing and Regulatory Affairs, Bureau of Fire Services, P.O. Box 30642, 7150 Harris Drive, Lansing, MI 48909. Checks or money orders shall be payable to the state of Michigan.(c) A person who possesses a consumer fireworks certificate but does not record any sales of consumer fireworks, shall file forms prescribed by the bureau and indicate that no sales were transacted in the previous month. The required forms shall be filed with the bureau either electronically or by United States mail, using the same addresses provided in subdivision (b)(i) and (ii) of this rule, not later than 20 calendar days after the end of each preceding month.Mich. Admin. Code R. 29.2905