(A) Any person, firm, co-partnership, nonprofit, or business intending to sell consumer fireworks described in § 93.01(B) shall register annually with the State Fire Marshal, who may assess a fee of no more than $25 for each site at which fireworks shall be sold. The registration requirement under this division (A) shall not apply to permanent business establishments which are open year round and in which the sale of fireworks is ancillary to the primary course of business. Each location shall be required to charge sales tax at the current rate imposed on retailers in KRS 139.200;
(B) Permanent business establishments open year-round and in which the sale of consumer fireworks is ancillary to the primary course of business shall only be permitted to sell those consumer fireworks described in § 93.01(B), or shall meet the criteria for “seasonal retailer” described in division (C) below;
(C) SEASONAL RETAILERS shall be defined as any person, firm, co-partnership, nonprofit, or corporation intending to sell consumer fireworks between June 10 and July 7, or December 26 and January 4 of each year or both, and shall include permanent businesses, temporary businesses, stores, stands, or tents. A seasonal retailer shall register with the State Fire Marshal, who may assess a fee of no more than $250 for each site at which fireworks shall be sold. Each location shall be required to charge sales tax at the current rate imposed on retailers in KRS 139.200;
(D) Any person, firm, co-partnership, nonprofit, or corporation intending to sell consumer fireworks, as defined in § 93.01(B) as the primary source of business, that is not a seasonal retailer as defined in division (C) above, shall register with the State Fire Marshal, who may assess a fee of no more than $500 for each site at which fireworks will be sold. Each location shall be required to charge sales tax at the current rate imposed on retailers in KRS 139.200;
(E) The annual registration required by this section shall be received by the State Fire Marshal at least 15 days prior to offering fireworks for sale at the site for which the registration is intended. Evidence that a sales and use tax permit has been obtained from the Department of Revenue shall be presented to the State Fire Marshal as a condition of registration. If the registration is received less than 15 days prior to offering fireworks for sale at the site for which registration is intended, an additional assessment of $100 shall be added to the initial fee;
(F) Each site at which fireworks are offered for sale shall have its registration certificate displayed in a conspicuous location at the site;
(G) Each site at which fireworks are offered for sale shall comply with all applicable provisions of the International Building Code, with state amendments (adopted edition), and NFPA 1124 (National Fire Protection Association) – Code for the Manufacture, Transportation, Storage, and Retail Sales of Fireworks and Pyrotechnic Articles (adopted edition);
(H) No person or business shall give, offer for sale, or sell any consumer fireworks listed in § 93.01(B) to any person under 18 years of age;
(I) No person under 18 years of age may be employed by a fireworks distribution facility or manufacturing facility. No person under 18 years of age shall sell consumer fireworks at a consumer fireworks retail sales facility registered under this section unless the individual is supervised by a parent or guardian;
(J) The State Fire Marshal may revoke the registration of any site which is in violation of a requirement of this section or any other requirement provided pursuant to this chapter. If the violation renders any property especially susceptible to fire loss, and there is present such hazard to human life or limb that the public safety imperatively requires emergency action, the State Fire Marshal may take that action, as provided in KRS 227.330(6); and
(K) A person lawfully possessing consumer fireworks, as defined in § 93.01(B), may use those items if:
(1) He or she is at least 18 years of age;
(2) Fireworks are not ignited within 200 feet of any structure, vehicle, or any other person; and
(3) Use of the fireworks does not place him or her in violation of any lawfully enacted local ordinance.
(KRS 227.715) Penalty, see § 93.99