Fireworks: enforcement actions: funding.

The State Fireworks Law requires the State Fire Marshal to adopt regulations relating to fireworks as may be necessary for the protection of life and property, and requires the State Fire Marshal to appoint deputies and employees as may be required to carry out the provisions of that law. Existing law makes it unlawful for a person to violate the State Fireworks Law and the regulations issued pursuant thereto, and to possess a specified amount of dangerous fireworks, punishable by a fine or by imprisonment, as specified. Existing law establishes the State Fire Marshal Fireworks Enforcement and Disposal Fund for the purposes of supporting statewide programs for the enforcement, prosecution related to, disposal, and management of seized dangerous fireworks, and for the education of public safety agencies in the proper handling and management of dangerous fireworks. This bill would establish the State Fire Marshal Statewide Illegal Fireworks Enforcement Action Fund in the State Treasury and would require all moneys transferred to the fund to be used by the State Fire Marshal to assist in the enforcement of statewide programs concerning illegal and dangerous fireworks, prosecution related to seized fireworks, and enforcement efforts of fire and law enforcement officials. This bill would require the California Department of Tax and Fee Administration (CDTFA) , in consultation with the Office of the State Fire Marshal, to estimate by March 31, 2022, the gross receipts for sales and use tax purposes from the sale of fireworks in the state for the 2020–21 fiscal year, as specified. The bill would require that an amount equal to 2.5% of the estimated amount, or $1,800,000, whichever is greater, be included in the Governor's revised budget in May 2022 for allocation to the State Fire Marshal Statewide Illegal Fireworks Enforcement Action Fund, as specified. The bill would repeal these provisions on December 31, 2023. This bill would require, before September 1, 2022, and each September 1 thereafter, certain local agencies that issue a sales permit or license to sell fireworks to annually submit to the CDTFA the total gross receipts for sales and use tax purposes from the sale of fireworks under permits or licenses issued for the previous fiscal year. By imposing new reporting requirements on certain local agencies, the bill would impose a state-mandated local program. The bill would require the CDTFA to report the total gross receipts from the sale of fireworks for the prior fiscal year to the Department of Finance on or before November 1 of each year. The bill would require the CDTFA to report to the Department of Finance an amount equal to 2.5% of the total amount of gross receipts for the prior fiscal year, but not to exceed $1,800,000. The bill would require an amount equivalent to the reported amount to be included in the next annual Governor's Budget for the State Fire Marshal for transfer to the State Fire Marshal Statewide Illegal Fireworks Enforcement Action Fund, and to be continuously appropriated and available to be allocated for specified fireworks enforcement programs. By creating a new continuously appropriated fund, the bill would make an appropriation. The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement. This bill would provide that, if the Commission on State Mandates determines that the bill contains costs mandated by the state, reimbursement for those costs shall be made pursuant to the statutory provisions noted above.