§ 22-11-14-13

(a) The public safety fee is measured by the gross retail income received by a retail merchant in a retail unitary transaction of fireworks and is imposed at the following rates: PUBLIC GROSS RETAIL INCOME SAFETY FROM THE FEE RETAIL UNITARY TRANSACTION $ 0 less than $ 0.10 $ 0.01 at least $ 0.10 but less than $ 0.30 $ 0.02 at least $ 0.30 but less than $ 0.50 $ 0.03 at least $ 0.50 but less than $ 0.70 $ 0.04 at least $ 0.70 but less than $ 0.90 $ 0.05 at least $ 0.90 but less than $ 1.10 On a retail unitary transaction in which the gross retail income received by the retail merchant is one dollar and ten cents ($1.10) or more, the public safety fee is five percent (5%) of that gross retail income.(b) If the public safety fee computed under subsection (a) results in a fraction of one-half cent ($0.005) or more, the amount of the public safety fee shall be rounded to the next additional cent.As added by P.L.187-2006, SEC.13.