Staff Analysis of the Legislation
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This legislation authorizes the sale of fireworks in Georgia which are not prohibited by federal law to anyone age 18 or older. Fireworks are subject to a 5 percent excise tax (in addition to other state and local sales taxes) which goes to the state. Fireworks may be used between 10 a.m. and 12 Midnight, with hours extended to 2:00 a.m. on Jan. 1, July 3-4, and Dec. 31. Local governments may authorize extended times on other dates via special use permits (the fee for which may not exceed $100). While there is no "opt-out" provision for counties wishing to prohibit fireworks sales or usage, counties may regulate the sale of fireworks from temporary locations as well as require a permit or license for these sales. Permanent retail locations are licensed by the state. Local fire departments will license "temporary" sale locations for a $500 fee which goes to the local governing authority, but must be spent on public safety purposes. The state fire marshal enforces this law, with local fire departments referring cases for enforcement. County zoning or other land use practices are not impacted by this law. Local sales taxes will apply to firework sales. |
