§ 25-110. Pyrotechnic vendors.

(a)

Permit, business tax receipt required. No person shall carry on within this county the trade of selling or offering for sale at retail for delivery within this county any commodity described herein as a legal pyrotechnic without first obtaining a pyrotechnic inventory permit from the county fire official or his designee, and then a business tax receipt from the county tax collector to sell such legal pyrotechnics as are described by the fire official in the merchandise approval form.

(b)

Definition. The term "legal pyrotechnics" as used in this section means those pyrotechnics which may legally be sold within the state as defined in F.S. ch. 791, as the same may be amended from time to time.

(c)

Business tax receipt application. An applicant for a business tax receipt as a pyrotechnic vendor shall submit to the fire official on a form to be furnished by the fire official such information as will enable the fire official, or his designee, to determine the identity of the applicant, his intended place of business and a suitable description of the applicant's proposed pyrotechnic inventory. Such description shall be in such form so it may be ascertained by any law enforcement official that the goods offered for sale by the pyrotechnic vendor are those goods actually approved by the fire official as a result of the proposed inventory approval procedure authorized herein and described by the fire official in the fire official's pyrotechnic inventory permit.

(d)

Investigation of merchandise. Upon receipt of an application for a pyrotechnic inventory permit, the fire official shall investigate the applicant's proposed inventory to determine if such merchandise complies with applicable state law pertaining to the salability of pyrotechnics.

(1)

Such investigation shall be conducted in accord with reasonable procedures established by the fire official.

(2)

The burden of proving compliance with state statutory standards as to salability shall be upon the applicant. The fire official shall certify by his written approval the compliance of any of applicant's proposed inventory with the state law as to salability. Such certification by pyrotechnic inventory permit shall contain the applicant's name, point of sale address, and a full description of conforming merchandise.

(e)

Business tax. Upon receipt of such pyrotechnic inventory permit from the fire official, an applicant engaging in business as a pyrotechnic vendor shall procure from the tax collector a tax receipt upon payment of a business tax determined by the maximum number of workers at the following rates:

(1)

For one (1) through ten (10) workers—Thirty dollars ($30.00);

(2)

For eleven (11) through twenty (20) workers—Forty dollars ($40.00);

(3)

For twenty-one (21) through thirty (30) workers—Fifty dollars ($50.00);

(4)

For thirty-one (31) through forty (40) workers—Seventy dollars ($70.00);

(5)

For forty-one (41) or more workers—Ninety dollars ($90.00).

(f)

Posting of tax receipt. The business tax receipt issued under this section shall be posted conspicuously at the specific address for which it is issued. In the event a pyrotechnic vendor desires to do business at more than one (1) place within the county, he shall acquire a separate business tax receipt for each place of business. Such business tax receipt shall not be valid unless it is posted jointly with the pyrotechnic inventory permit issued by the fire official.

(g)

Presumption of fireworks. Any pyrotechnic commodity sold or offered for sale by any person which is not described in a pyrotechnic inventory permit issued by the fire official, or his designee, issued for the premises upon which such sale or offering takes place, shall be presumed to be fireworks as the same is defined in F.S. ch. 791.

(Code 1965, § 7-104; Ord. No. 86-16, § 2, 6-16-86; Ord. No. 94-15, § 28, 8-9-94; Ord. No. 2006-24 , § 1, 12-19-06)

Cross reference

Fire prevention and protection, ch. 18.