CA AB1486

Requires distributors of safe and sane fireworks to pay a tax of $0.10 per pound (including packaging) starting January 1, 2015, with rates adjustable up to $0.20 per pound based on estimated expenses.

Directs tax revenue into the State Fire Marshal Fireworks Enforcement and Disposal Fund for training, enforcement, disposal of seized fireworks, infrastructure requirements, and public safety education on proper use and storage of fireworks.

Authorizes seizure of safe and sane fireworks distributed by unlicensed distributors that have not paid the required tax.

Clarifies that violations of the tax provisions are not crimes and allows the State Fire Marshal to adopt emergency regulations and contract with other agencies for administration.

Declares the act an urgency statute to take effect immediately upon enactment.