§132D-11  Fee.  (a)  The fee for the license required under section 132D-7 shall be $3,000 for importers, $2,000 for each wholesaler's site, $1,000 for each storage site, and $500 for each retailer's site for each year or fraction of a year in which the licensee plans to conduct business and shall be payable to the county.  The license fees shall be used solely by each county fire department to pay for the salary of an auditor of fireworks and articles pyrotechnic records and all expenses incurred to fulfill the duties required, including the inspection of inventory and storage facilities, maintenance of required records, and the training of the auditor.  The auditor of fireworks and articles pyrotechnic records shall monitor strict inventory and recordkeeping requirements to ensure that sales of fireworks or articles pyrotechnic are made only to license or permit holders under this chapter.  The auditor of fireworks and articles pyrotechnic records shall submit an annual report to the legislature no later than twenty days prior to the convening of each regular session detailing the inventory, recordkeeping, and sales of fireworks to license or permit holders.  The county shall provide an exemption from the fees under this section to nonprofit community groups for importation and storage of fireworks or articles pyrotechnic for displays once a year.

     (b)  The fee for the license required under section 132D-7 shall be the fee specified in subsection (a) for each year, fraction of a year, or event in which the licensee plans to conduct business and shall be payable to the county in which the permitted activity is to occur. [L 1994, c 180, pt of §1; am L 2000, c 233, §11; am L 2006, c 183, §13; am L 2022, c 49, §2]