S T A T E O F N E W Y O R K
________________________________________________________________________
1620
2023-2024 Regular Sessions
I N A S S E M B L Y
January 17, 2023
___________
Introduced by M. of A. BLANKENBUSH, BRABENEC -- read once and referred
to the Committee on Codes
AN ACT to amend the general business law, the executive law, the penal
law and the tax law, in relation to authorizing the sale of consumer
fireworks in the state
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. The section heading and subdivision 1 of section 392-j of
the general business law, as added by chapter 477 of the laws of 2014,
are amended and three new subdivisions 1-a, 1-b and 1-c are added to
read as follows:
Sales of sparkling devices OR CONSUMER FIREWORKS. 1. [Sales] FOR THE
FIRST TWO YEARS SUCCEEDING THE EFFECTIVE DATE OF SUBDIVISIONS ONE-A AND
ONE-B OF THIS SECTION, SALES of sparkling devices as defined in subpara-
graph (vi) of paragraph (a) of subdivision one of section 270.00 of the
penal law shall be lawful only for A business registered by the state
under section one hundred fifty-six-h of the executive law between [June
first and July fifth or from December twenty-sixth through January
second of each year] THE FRIDAY PRECEDING MEMORIAL DAY AND LABOR DAY,
AND BETWEEN DECEMBER TWENTY-SIXTH AND JANUARY SECOND.
1-A. FOR PURPOSES OF THIS SECTION, "CONSUMER FIREWORKS" SHALL MEAN ANY
COMBUSTIBLE OR EXPLOSIVE COMPOSITION OR ANY SUBSTANCE OR COMBINATION OF
SUBSTANCES WHICH IS INTENDED TO PRODUCE VISIBLE OR AUDIBLE EFFECTS BY
COMBUSTION, IS SUITABLE FOR USE BY THE PUBLIC, COMPLIES WITH THE
CONSTRUCTION, PERFORMANCE, COMPOSITION AND LABELING REQUIREMENTS PROMUL-
GATED BY PART 1507 OF TITLE SIXTEEN OF THE CODE OF FEDERAL REGULATIONS,
OR ANY SUCCESSOR REGULATION. NO CONSUMER FIREWORKS SOLD IN THIS STATE
SHALL EXCEED A POWDER WEIGHT OF FIVE HUNDRED GRAMS. FOR THE FIRST TWO
YEARS SUCCEEDING THE EFFECTIVE DATE OF THIS SUBDIVISION, SALES OF
CONSUMER FIREWORKS SHALL BE LAWFUL ONLY FOR A BUSINESS REGISTERED BY THE
STATE UNDER SECTION ONE HUNDRED FIFTY-SIX-H OF THE EXECUTIVE LAW BETWEEN
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD05194-01-3
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THE FRIDAY PRECEDING MEMORIAL DAY AND LABOR DAY, AND BETWEEN DECEMBER
TWENTY-SIXTH AND JANUARY SECOND.
1-B. FOR EVERY YEAR AFTER THE FIRST TWO YEARS SUCCEEDING THE EFFECTIVE
DATE OF THIS SUBDIVISION, SALES OF CONSUMER FIREWORKS AND SPARKLING
DEVICES FROM PERMANENT STRUCTURES SHALL BE LAWFUL FOR A BUSINESS REGIS-
TERED BY THE STATE UNDER SECTION ONE HUNDRED FIFTY-SIX-H OF THE EXECU-
TIVE LAW BETWEEN JANUARY FIRST AND DECEMBER THIRTY-FIRST. IN THE CASE OF
SALES OF SPARKLING DEVICES FROM A TEMPORARY STRUCTURE, AS DEFINED IN
PARAGRAPH (I) OF SUBDIVISION ONE OF SECTION ONE HUNDRED FIFTY-SIX-H OF
THE EXECUTIVE LAW, SUCH SALES SHALL BE LAWFUL FOR A BUSINESS REGISTERED
BY THE STATE UNDER SECTION ONE HUNDRED FIFTY-SIX-H OF THE EXECUTIVE LAW
BETWEEN JUNE TWENTIETH AND JULY FIFTH, AND DECEMBER TWENTY-SIXTH AND
JANUARY SECOND.
1-C. THE SALE OF CONSUMER FIREWORKS SHALL NOT BE LAWFUL IN A CITY WITH
A POPULATION OF ONE MILLION OR MORE OR A COUNTY WITH A POPULATION OF ONE
MILLION TWO HUNDRED FIFTY THOUSAND OR MORE WHICH IS NOT WHOLLY CONTAINED
WITHIN A CITY AT ANY TIME.
§ 2. Section 156-h of the executive law, as added by chapter 477 of
the laws of 2014, is amended to read as follows:
§ 156-h. Registration and fees for manufacturers, distributors, whole-
salers, and retailers of sparkling devices OR CONSUMER FIREWORKS. 1.
Definitions. As used in this section, the term:
(a) "Distributor" means any person or entity engaged in the business
of selling sparkling devices OR CONSUMER FIREWORKS to wholesalers,
specialty retailers, permanent retailers or temporary seasonal retailers
for resale.
(b) "Manufacturer" means any person or entity engaged in the manufac-
ture or construction of sparkling devices OR CONSUMER FIREWORKS.
(c) "Specialty retailer" means any person or entity who, at a fixed
place of business, is engaged solely in selling sparkling devices OR
CONSUMER FIREWORKS at retail. For purposes of this section, a person or
entity is engaged solely in selling sparkling devices OR CONSUMER FIRE-
WORKS if fifty-one percent or more of such person's or entity's annual
gross sales are from the sale of sparkling devices OR CONSUMER
FIREWORKS.
(d) "Permanent retailer" means any person or entity who, at a fixed
place of business, is engaged in selling sparkling devices OR CONSUMER
FIREWORKS at retail.
(e) "Sparkling devices" means any item defined in subparagraph (vi) of
paragraph (a) of subdivision one of section 270.00 of the penal law.
(f) "Temporary seasonal retailer" means any person or entity who, at a
temporary stand or tent, is engaged in selling sparkling devices from
June twentieth through July fifth or from December tenth through January
second of each year at retail, OR ANY PERSON OR ENTITY WHO, AT A TEMPO-
RARY LOCATION, IS ENGAGED IN SELLING CONSUMER FIREWORKS OR SPARKLING
DEVICES FROM MAY FIRST THROUGH DECEMBER THIRTY-FIRST OF EACH YEAR. ANY
TEMPORARY LOCATION USED BY A TEMPORARY SEASONAL RETAILER OF CONSUMER
FIREWORKS MUST BE A STAND-ALONE PERMANENT STRUCTURE, AND MUST OTHERWISE
MEET THE CRITERIA FOR FACILITIES USED TO SELL CONSUMER FIREWORKS
REQUIRED BY PARAGRAPH (C) OF SUBDIVISION THREE OF THIS SECTION.
(g) "Wholesaler" means any person or entity engaged in the business of
selling sparkling devices OR CONSUMER FIREWORKS to specialty retailers,
permanent retailers or temporary seasonal retailers at wholesale.
(H) "CONSUMER FIREWORKS" MEANS THE SAME AS SUCH TERM IS DEFINED IN
SECTION THREE HUNDRED NINETY-TWO-J OF THE GENERAL BUSINESS LAW.
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(I) "TEMPORARY STRUCTURE" MEANS ANY STRUCTURE OR FACILITY OTHER THAN A
PERMANENT FACILITY WITH FIXED UTILITY CONNECTIONS, WHICH IS IN USE OR IN
PLACE FOR A PERIOD OF TWENTY CONSECUTIVE CALENDAR DAYS OR LESS AND IS
DEDICATED TO THE STORAGE AND SALE OF SPARKLING DEVICES. THE TERM
INCLUDES, BUT IS NOT LIMITED TO, TEMPORARY RETAIL SALES STANDS, TENTS,
CANOPIES AND MEMBRANE STRUCTURES MEETING THE SPECIFICATIONS OF THE
NATIONAL FIRE PROTECTION ASSOCIATION CODE NUMBER ONE THOUSAND ONE
HUNDRED TWENTY-FOUR. THE TERM SHALL NOT INCLUDE A FACILITY THAT IS
REGISTERED TO SELL CONSUMER FIREWORKS UNDER THIS SECTION.
2. Registration requirements. Any manufacturer, distributor, whole-
saler, specialty retailer, permanent retailer or temporary seasonal
retailer of sparkling devices OR CONSUMER FIREWORKS who wishes to do
business in this state or to otherwise sell, ship, or assign for sale
its products in this state must register annually with the office of
fire prevention and control on forms prescribed by such office. Any
specialty retailer, permanent retailer or temporary seasonal retailer
that sells sparkling devices OR CONSUMER FIREWORKS at more than one
retail location may submit one registration form for all such locations
but must provide the address of each location with the registration
form; however, any retailer may submit multiple registration forms.
3. Registration form. (A) The registration form filed with the office
of fire prevention and control must be notarized and must include the
following information: business name; address; telephone number; offi-
cers, if the business is a corporation; and an individual designated as
a contact person.
(B) TO BE APPROVED FOR REGISTRATION TO SELL CONSUMER FIREWORKS, A
MANUFACTURER, DISTRIBUTOR, WHOLESALER, SPECIALTY RETAILER, PERMANENT
RETAILER, OR TEMPORARY SEASONAL RETAILER SHALL SUBMIT THE FOLLOWING
INFORMATION WITH THE REGISTRATION FORM:
(1) THE NAME OF THE DISTRIBUTOR SELLING THE CONSUMER FIREWORKS AND THE
NAMES OF THE PERSONS ACTUALLY ON SITE TO BE IN CHARGE OF THE SALES.
(2) PROOF THAT THE SALES FACILITY COMPLIES WITH THE PROVISIONS OF
PARAGRAPH (C) OF THIS SUBDIVISION.
(3) THE NUMBER AND KIND OF CONSUMER FIREWORKS TO BE SOLD.
(4) WHETHER THE BUSINESS WILL BE PERMANENT OR TEMPORARY.
(5) SUCH OTHER INFORMATION AS THE OFFICE OF FIRE PREVENTION AND
CONTROL MAY DEEM NECESSARY TO PROTECT PERSONS OR PROPERTY.
(C) FACILITIES USED TO SELL CONSUMER FIREWORKS SHALL MEET THE FOLLOW-
ING CRITERIA, AND PROOF OF COMPLIANCE WITH SUCH CRITERIA SHALL BE
SUBMITTED WITH THE REGISTRATION FORM:
(1) THE FACILITY SHALL BE A STAND-ALONE PERMANENT STRUCTURE.
(2) STORAGE AREAS SHALL BE SEPARATED FROM WHOLESALE OR RETAIL SALES
AREAS TO WHICH A PURCHASER SHALL NOT BE ADMITTED BY APPROPRIATELY RATED
FIRE SEPARATION.
(3) THE FACILITY SHALL BE LOCATED NO CLOSER THAN FIVE HUNDRED FEET
FROM A FACILITY SELLING OR DISPENSING GASOLINE, PROPANE OR OTHER FLAMMA-
BLE PRODUCTS.
(4) THE FACILITY SHALL BE LOCATED AT LEAST TWO THOUSAND FIVE HUNDRED
FEET FROM ANOTHER FACILITY REGISTERED TO SELL CONSUMER FIREWORKS.
(5) THE FACILITY SHALL HAVE A MONITORED BURGLAR AND FIRE ALARM SYSTEM.
(6) QUARTERLY FIRE DRILLS AND PREPLANNING MEETINGS SHALL BE CONDUCTED
AS REQUIRED BY THE PRIMARY FIRE DEPARTMENT.
(7) ANY SALES FACILITY SELLING CONSUMER FIREWORKS SHALL NOT SELL ANY
PRODUCTS OTHER THAN CONSUMER FIREWORKS AND/OR SPARKLING DEVICES. NO
FACILITY SELLING PRODUCTS OTHER THAN CONSUMER FIREWORKS OR SPARKLING
DEVICES SHALL BE APPROVED FOR REGISTRATION TO SELL CONSUMER FIREWORKS.
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3-A. OPERATION REQUIREMENTS OF SALES FACILITIES. SALES FACILITIES
SHALL OPERATE IN ACCORDANCE WITH THE FOLLOWING RULES:
(A) THERE SHALL BE SECURITY PERSONNEL ON THE PREMISES FOR THE SEVEN
DAYS PRECEDING AND INCLUDING JULY FOURTH AND FOR THE THREE DAYS PRECED-
ING AND INCLUDING JANUARY SECOND.
(B) NO SMOKING SHALL BE PERMITTED IN THE FACILITY.
(C) NO CIGARETTES OR TOBACCO PRODUCTS, MATCHES, LIGHTERS OR ANY OTHER
FLAME-PRODUCING DEVICES SHALL BE PERMITTED TO BE TAKEN INTO THE FACILI-
TY.
(D) NO MINORS SHALL BE PERMITTED IN THE FACILITY UNLESS ACCOMPANIED BY
AN ADULT, AND EACH MINOR SHALL STAY WITH THE ADULT IN THE FACILITY.
(E) ALL FACILITIES SHALL CARRY AT LEAST TWO MILLION DOLLARS IN PUBLIC
AND PRODUCT LIABILITY INSURANCE.
(F) A FACILITY SHALL PROVIDE ITS EMPLOYEES WITH DOCUMENTED TRAINING IN
THE AREA OF OPERATIONAL SAFETY OF A FACILITY. THE CERTIFICATE HOLDER
SHALL PROVIDE TO THE OFFICE OF FIRE PREVENTION AND CONTROL WRITTEN
DOCUMENTATION THAT EACH EMPLOYEE HAS RECEIVED THE TRAINING.
(G) NO DISPLAY FIREWORKS SHALL BE STORED OR LOCATED AT A FACILITY.
(H) NO PERSON WHO APPEARS TO BE UNDER THE INFLUENCE OF INTOXICATING
LIQUOR OR DRUGS SHALL BE ADMITTED TO THE FACILITY, AND NO LIQUOR, BEER
OR WINE SHALL BE PERMITTED IN THE FACILITY.
(I) EMERGENCY EVACUATION PLANS SHALL BE CONSPICUOUSLY POSTED IN APPRO-
PRIATE LOCATIONS WITHIN THE FACILITY.
3-B. TEMPORARY STRUCTURES. NO MANUFACTURER, DISTRIBUTOR, WHOLESALER,
SPECIALTY RETAILER, PERMANENT RETAILER, OR TEMPORARY SEASONAL RETAILER
SHALL SELL OR STORE CONSUMER FIREWORKS IN A TEMPORARY STRUCTURE. A
TEMPORARY STRUCTURE MAY BE REGISTERED TO SELL SPARKLING DEVICES IF SUCH
TEMPORARY STRUCTURE MEETS ALL OF THE FOLLOWING REQUIREMENTS, AND PROOF
OF COMPLIANCE WITH SUCH REQUIREMENTS IS SUBMITTED WITH THE REGISTRATION
FORM:
(A) THE TEMPORARY STRUCTURE IS LOCATED NO CLOSER THAN FIVE HUNDRED
FEET FROM A FACILITY STORING, SELLING OR DISPENSING GASOLINE, PROPANE OR
OTHER FLAMMABLE PRODUCTS.
(B) AN EVACUATION PLAN IS POSTED IN A CONSPICUOUS LOCATION FOR A
TEMPORARY STRUCTURE IN ACCORDANCE WITH THE NATIONAL FIRE PROTECTION
ASSOCIATION CODE NUMBER ONE THOUSAND ONE HUNDRED TWENTY-FOUR.
(C) THE OUTDOOR STORAGE UNIT, IF ANY, IS SEPARATED FROM THE WHOLESALE
OR RETAIL SALES AREA TO WHICH A PURCHASER SHALL NOT BE ADMITTED BY
APPROPRIATELY RATED FIRE SEPARATION.
(D) THE TEMPORARY STRUCTURE IS LOCATED AT LEAST TEN MILES FROM A
PERMANENT FACILITY REGISTERED TO SELL CONSUMER FIREWORKS.
(E) THE TEMPORARY STRUCTURE DOES NOT EXCEED TWO THOUSAND FIVE HUNDRED
SQUARE FEET.
(F) THE TEMPORARY STRUCTURE IS SECURED AT ALL TIMES DURING WHICH SPAR-
KLING DEVICES ARE DISPLAYED WITHIN THE STRUCTURE.
(G) THE TEMPORARY STRUCTURE HAS A MINIMUM OF TWO MILLION DOLLARS IN
PUBLIC AND PRODUCT LIABILITY INSURANCE.
(H) SPARKLING DEVICES NOT ON DISPLAY FOR RETAIL SALE ARE TO BE STORED
IN A SECURE OUTDOOR STORAGE UNIT AND SHALL BE NOT PLACED UNDER TABLES,
TO PREVENT DAMAGE TO SUCH DEVICES DUE TO WATER OR WEATHER.
3-C. INSPECTIONS, TERMS, AND CONDITIONS. (A) ALL SALES FACILITIES
SHALL BE INSPECTED BY THE OFFICE OF FIRE PREVENTION AND CONTROL WITHIN
THIRTY DAYS OF RECEIPT OF A COMPLETE REGISTRATION APPLICATION. SUCH
OFFICE SHALL ISSUE OR DENY A CERTIFICATE WITHIN FOURTEEN DAYS OF
COMPLETING THE INSPECTION.
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(B) THE OFFICE OF FIRE PREVENTION AND CONTROL SHALL ISSUE OR DENY
REGISTRATION FOR A FACILITY NO LATER THAN TEN DAYS PRIOR TO THE FIRST
DAY OF SALE. SUCH FACILITY SHALL BE AVAILABLE FOR INSPECTION BY SUCH
OFFICE AT ALL TIMES DURING THE REGISTRATION PERIOD.
(C) REGISTRATION FOR THE SALE OF CONSUMER FIREWORKS SHALL BE EFFECTIVE
FOR ONE YEAR FROM THE DATE THE CERTIFICATE IS ISSUED.
(D) REGISTRATION RENEWAL SHALL BE AUTOMATIC UPON PAYMENT OF THE APPRO-
PRIATE ANNUAL REGISTRATION FEE BUT EACH FACILITY SHALL BE SUBJECT TO
ANNUAL INSPECTIONS BY THE OFFICE OF FIRE PREVENTION AND CONTROL AND AT
OTHER TIMES AS SUCH OFFICE MAY DEEM APPROPRIATE.
(E) NO CERTIFICATE SHALL BE ISSUED TO A CONVICTED FELON OR TO AN
ENTITY IN WHICH A CONVICTED FELON OWNS A PERCENTAGE OF THE EQUITY INTER-
EST.
4. Fees. (a) Each manufacturer, distributor, SPECIALTY RETAILER,
PERMANENT RETAILER, TEMPORARY SEASONAL RETAILER or wholesaler OF SPARKL-
ING DEVICES OR CONSUMER FIREWORKS must pay [an] annual registration [fee
to be set by the office of fire prevention and control not to exceed
five thousand dollars] FEES. [Each specialty retailer must pay an annual
registration fee to be set by such office not to exceed two thousand
five hundred dollars. Each permanent retailer shall pay an annual regis-
tration fee to be set by such office not to exceed two hundred dollars
for each retail location registered. Each temporary seasonal retailer
must pay a registration fee to be set by such office not to exceed two
hundred fifty dollars per season.]
(I) THE ANNUAL REGISTRATION FEES FOR ANY MANUFACTURER, DISTRIBUTOR,
SPECIALTY RETAILER, PERMANENT RETAILER, TEMPORARY SEASONAL RETAILER OR
WHOLESALER OF CONSUMER FIREWORKS REGISTERED TO SELL FROM A PERMANENT
STRUCTURE SHALL BE AS FOLLOWS:
(A) FOR THE FIRST TWO YEARS SUCCEEDING THE EFFECTIVE DATE OF SUBDIVI-
SIONS ONE-A AND ONE-B OF SECTION THREE HUNDRED NINETY-TWO-J OF THE
GENERAL BUSINESS LAW, SUCH MANUFACTURER, DISTRIBUTOR, SPECIALTY RETAIL-
ER, PERMANENT RETAILER, TEMPORARY SEASONAL RETAILER OR WHOLESALER REGIS-
TERS:
(1) ONE THOUSAND DOLLARS FOR ANY FACILITY NOT EXCEEDING TEN THOUSAND
SQUARE FEET IN SIZE.
(2) TWO THOUSAND FIVE HUNDRED DOLLARS FOR ANY FACILITY EXCEEDING TEN
THOUSAND SQUARE FEET IN SIZE BUT NOT EXCEEDING FIFTEEN THOUSAND SQUARE
FEET IN SIZE.
(3) FIVE THOUSAND DOLLARS FOR ANY FACILITY EXCEEDING FIFTEEN THOUSAND
SQUARE FEET IN SIZE.
(B) FOR EVERY YEAR THEREAFTER, SUCH MANUFACTURER, DISTRIBUTOR,
SPECIALTY RETAILER, PERMANENT RETAILER, TEMPORARY SEASONAL RETAILER OR
WHOLESALER REGISTERS:
(1) SEVEN THOUSAND FIVE HUNDRED DOLLARS FOR ANY FACILITY NOT EXCEEDING
TEN THOUSAND SQUARE FEET IN SIZE.
(2) TEN THOUSAND DOLLARS FOR ANY FACILITY EXCEEDING TEN THOUSAND
SQUARE FEET IN SIZE BUT NOT EXCEEDING FIFTEEN THOUSAND SQUARE FEET IN
SIZE.
(3) TWENTY THOUSAND DOLLARS FOR ANY FACILITY EXCEEDING FIFTEEN THOU-
SAND SQUARE FEET IN SIZE.
(II) THE ANNUAL REGISTRATION FEES FOR ANY MANUFACTURER, DISTRIBUTOR,
SPECIALTY RETAILER, PERMANENT RETAILER, OR TEMPORARY SEASONAL RETAILER
OF SPARKLING DEVICES REGISTERED TO SELL SPARKLING DEVICES SHALL BE AS
FOLLOWS:
(A) TWO HUNDRED DOLLARS PER PERMANENT FACILITY.
(B) TWO HUNDRED FIFTY DOLLARS PER TEMPORARY FACILITY.
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(C) TWO THOUSAND FIVE HUNDRED DOLLARS PER SPECIALTY FACILITY.
(III) THE ANNUAL REGISTRATION FEES FOR ANY WHOLESALER OF SPARKLING
DEVICES REGISTERED TO SELL FROM A TEMPORARY STRUCTURE SHALL BE AS
FOLLOWS:
(A) ONE THOUSAND DOLLARS FOR ANY IN-STATE WHOLESALER WITH A NEW YORK
STATE OWNERS AND POSSESSION LICENSE AND A FEDERAL EXPLOSIVES LICENSE
FROM THE BUREAU OF ALCOHOL, TOBACCO AND FIREARMS.
(B) THREE THOUSAND DOLLARS FOR ANY IN-STATE WHOLESALER WITHOUT BOTH
LICENSES.
(C) SIX THOUSAND DOLLARS FOR ANY OUT OF STATE WHOLESALER SELLING FROM
A TEMPORARY STRUCTURE IN THIS STATE.
Each certificate-holder wishing to have a duplicate certificate issued
for one which is lost or to reflect a change of address shall request
such duplicate in writing and shall pay a fee of five dollars.
(b) Revenue from ALL registration fee payments REQUIRED BY THIS SUBDI-
VISION shall be used for the purposes of implementing firefighter safety
and training programs as well as registration and testing provisions of
this chapter.
(c) No city, municipality or other local jurisdiction shall charge any
fee or require any permit whatsoever for the sale and use of sparkling
devices OR CONSUMER FIREWORKS.
5. Record and reports. Each manufacturer, distributor and wholesaler
shall maintain and make available to the state fire administrator, upon
the state fire administrator's reasonable request, full and complete,
true, and accurate records showing the name and quantity of any sparkl-
ing device OR CONSUMER FIREWORKS produced in, imported to, exported
from, or sold in this state.
6. Rules. The state fire administrator shall promulgate rules
prescribing registration forms required by this section.
§ 3. The opening paragraph of paragraph (a) of subdivision 2 of
section 270.00 of the penal law, as added by chapter 477 of the laws of
2014, is amended to read as follows:
Except as herein otherwise provided, or except where a permit is
obtained pursuant to section 405.00 of this chapter OR WHERE A MANUFAC-
TURER, DISTRIBUTOR, WHOLESALER, OR RETAILER IS REGISTERED TO SELL
CONSUMER FIREWORKS PURSUANT TO SECTION ONE HUNDRED FIFTY-SIX-J OF THE
EXECUTIVE LAW:
§ 4. Subdivision 20 of section 156 of the executive law, as added by
chapter 477 of the laws of 2014, is amended to read as follows:
20. Register the manufacturers, distributors, wholesalers, retailers
and seasonal retailers of sparkling devices OR CONSUMER FIREWORKS who
wish to do business within the state.
§ 5. The tax law is amended by adding a new article 15 to read as
follows:
ARTICLE 15
EXCISE TAX ON CONSUMER FIREWORKS
SECTION 330. DEFINITIONS.
331. IMPOSITION OF TAX.
332. RECORDS.
333. DEPOSIT AND DISPOSITION OF REVENUE.
334. RULES AND REGULATIONS.
335. SEVERABILITY
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§ 330. DEFINITIONS. AS USED IN THIS ARTICLE "CONSUMER FIREWORKS" MEANS
THE SAME AS SUCH TERM IS DEFINED IN SECTION THREE HUNDRED NINETY-TWO-J
OF THE GENERAL BUSINESS LAW.
§ 331. IMPOSITION OF TAX. THERE IS HEREBY LEVIED AND IMPOSED ON THE
RETAIL SALE OF CONSUMER FIREWORKS AN EXCISE TAX AT A RATE OF FIFTEEN
PERCENT OF THE PURCHASE PRICE PER ITEM SOLD. THE TAXES IMPOSED BY THIS
SECTION ARE IN ADDITION TO ANY OTHER TAXES THAT MAY APPLY TO SUCH SALE.
SUCH TAX SHALL BE IMPOSED ON EACH SEPARATE SALE AT RETAIL OF CONSUMER
FIREWORKS AND SHALL BE COLLECTED BY THE RETAILER FROM THE CONSUMER AT
THE TIME OF SUCH SALE.
§ 332. RECORDS. EVERY RETAILER OF CONSUMER FIREWORKS SHALL KEEP A
COMPLETE AND ACCURATE RECORD OF ALL PURCHASES AND SALES OR OTHER DISPO-
SITIONS OF CONSUMER FIREWORKS. SUCH RECORDS SHALL BE IN SUCH FORM AND
CONTAIN SUCH OTHER INFORMATION AS THE COMMISSIONER SHALL PRESCRIBE.
§ 333. DEPOSIT AND DISPOSITION OF REVENUE. ALL TAXES, INTEREST AND
PENALTIES COLLECTED OR RECEIVED BY THE COMMISSIONER UNDER THIS ARTICLE
SHALL BE DEPOSITED AND DISPOSED OF PURSUANT TO THE PROVISIONS OF SECTION
ONE HUNDRED SEVENTY-ONE-A OF THIS CHAPTER; PROVIDED HOWEVER, THE COMP-
TROLLER SHALL ON OR BEFORE THE TWELFTH DAY OF EACH MONTH, PAY ALL SUCH
TAXES, INTEREST AND PENALTIES COLLECTED UNDER THIS ARTICLE AND REMAINING
TO THE COMPTROLLER'S CREDIT IN SUCH BANKS, BANKING HOUSES OR TRUST
COMPANIES AT THE CLOSE OF BUSINESS ON THE LAST DAY OF THE PRECEDING
MONTH, INTO THE GENERAL FUND OF THE STATE TREASURY.
§ 334. RULES AND REGULATIONS. THE COMMISSIONER SHALL PROMULGATE ANY
RULES AND REGULATIONS NECESSARY TO CARRY OUT THE PROVISIONS OF THIS
ARTICLE.
§ 335. SEVERABILITY. IF ANY CLAUSE, SENTENCE, PARAGRAPH, SECTION OR
PART OF THIS ARTICLE SHALL BE ADJUDGED BY ANY COURT OF COMPETENT JURIS-
DICTION TO BE INVALID, SUCH JUDGMENT SHALL NOT AFFECT, IMPAIR, OR INVAL-
IDATE THE REMAINDER THEREOF, BUT SHALL BE CONFINED IN ITS OPERATION TO
THE CLAUSE, SENTENCE, PARAGRAPH, SECTION, OR PART THEREOF DIRECTLY
INVOLVED IN THE CONTROVERSY IN WHICH SUCH JUDGMENT SHALL HAVE BEEN
RENDERED.
§ 6. This act shall take effect on the ninetieth day after it shall
have become a law.