CA AB1588

Establishes the State Fire Marshal Statewide Illegal Fireworks Enforcement Action Fund in the State Treasury to support enforcement of illegal and dangerous fireworks, prosecution of seized fireworks cases, and fire and law enforcement agency efforts.

Requires the California Department of Tax and Fee Administration (CDTFA) to estimate gross receipts from fireworks sales for the 2020-21 fiscal year by March 31, 2022, and allocate 2.5% of that amount (or $1,800,000, whichever is greater) to the enforcement fund through the Governor's May 2022 revised budget.

Mandates local agencies that issue fireworks sales permits or licenses to submit annual gross receipts reports to the CDTFA by September 1 each year, beginning in 2022.

Requires the CDTFA to report total fireworks sales gross receipts to the Department of Finance by November 1 annually, with 2.5% of receipts (capped at $1,800,000) included in the next year's budget for the State Fire Marshal.

Repeals Section 12728.2 (the initial funding mechanism) on December 31, 2023, while maintaining the permanent fund and ongoing reporting requirements under Section 12728.3.