SB 1943 Summary

• Transfers authority for collecting retail fireworks licenses from the Oklahoma Tax Commission to the Office of the State Fire Marshal effective immediately.

• Requires wholesalers, manufacturers, and distributors to deliver copies of retail fireworks licenses issued to the State Fire Marshal (instead of Tax Commission) on January 31 and July 31 each year.

• Changes penalty for late license delivery from the Tax Commission to the State Fire Marshal, maintaining a $5.00 per-day penalty for each day copies are not delivered by the deadline.

• Directs license fees to be placed in the State Fire Marshall Revolving Fund instead of the General Revenue Fund.

• Requires individuals or entities to obtain an appropriate Oklahoma license or permit to conduct outdoor fireworks displays on or after January 1, 2013.