HI SB2052

Imposes an 8% consumer fireworks tax at the wholesale level, collected quarterly and deposited into the state treasury with a portion set aside for the Department of the Attorney General and Department of Taxation for enforcement.

Expands the definition of "cultural" to include religious events held in the State for purposes of fireworks permitting.

Increases penalties for fireworks violations from $2,000 to $10,000 per violation and changes fine distribution from 20% state/80% county to 100% to the general fund.

Establishes permit fees for consumer fireworks, aerial devices, and display fireworks (specific amounts left blank in bill text) and limits purchases to no more than 5,000 individual firecrackers per permit.

Requires the Department of Taxation to report to the legislature by January 2011 on a plan to impose a tax on retail sales of fireworks and related items.