HI HB397

Imposes a 50% surcharge tax on the sale of consumer fireworks, levied on the seller.

Requires licensed fireworks retailers to register with the Department of Taxation for a one-time $20 fee and file sworn returns twice yearly (by July 31 and January 31) reporting fireworks sales and remitting surcharge taxes.

Establishes a consumer fireworks surcharge special fund; proceeds are allocated back to the county that collected the tax and split evenly between the county fire chief and police chief for enforcing fireworks regulations.

Requires retailers to submit annual reports by January 30 detailing volume and types of consumer fireworks sold by holiday or event, with county fire chiefs compiling and submitting the data to the governor and legislature by February 28.

Directs the Department of Health to study health effects of consumer fireworks on children under 18, including decibel levels and impacts on hearing ability and development, with findings due 20 days before the 2010 legislative session.