Trial Engrossment of Amendment A04310 to House Bill 2157 P.N. 3051, Regular Session 2021-2022

A04310

THE GENERAL ASSEMBLY OF PENNSYLVANIA

HOUSE BILL

No.

2157

Session of

2021

INTRODUCED BY FARRY, HELM, POLINCHOCK, SCHLOSSBERG, LEWIS

DELROSSO, KINSEY, EMRICK, HEFFLEY, STAATS, SAPPEY,

HOHENSTEIN, PICKETT, McNEILL, MENTZER, SCHROEDER, PASHINSKI,

DRISCOLL, O'MARA, DEASY, NEILSON, CIRESI, LAWRENCE, GILLEN

AND RADER, DECEMBER 13, 2021

AS REPORTED FROM COMMITTEE ON AGRICULTURE AND RURAL AFFAIRS,

HOUSE OF REPRESENTATIVES, AS AMENDED, APRIL 27, 2022

AN ACT

Amending Title 3 (Agriculture) of the Pennsylvania Consolidated

Statutes, providing for fireworks; and making a related

repeal.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1. Title 3 of the Pennsylvania Consolidated Statutes

is amended by adding a chapter to read:

CHAPTER 11

FIREWORKS

Sec.

1101. Definitions.

110 2. Use of display fireworks.

1103. Request for extension (RESERVED) .

1104. Use of consumer fireworks.

1105. Agricultural purposes.

1106. Rules and regulations by municipality.

1107. Sales locations.

1108. Fees, granting of licenses and inspections.

110 9. Conditions for facilities.

1110. (Reserved).

1111. Attorney General.

1112. Consumer fireworks tax.

1113. Disposition of certain funds.

1114. Penalties.

1115. Removal, storage and destruction.

§ 110 1. Definitions.

The following words and phrases when used in this chapter

shall have the meanings given to them in this section unless the

context clearly indicates otherwise:

"APA 87-1." The American Pyrotechnics Association Standard

87-1: Standard for Construction and Approval for Transportation

of Fireworks, Novelties, and Theatrical Pyrotechnics, 2001

edition.

"ANIMAL HOUSING FACILITY." A ROOFED STRUCTURE OR FACILITY,

OR A PORTION OF THE FACILITY, USED FOR OCCUPATION BY LIVESTOCK

OR POULTRY.

"APA 87-1A." THE AMERICAN PYROTECHNICS ASSOCIATION STANDARD

87-1A: STANDARD FOR THE CONSTRUCTION, CLASSIFICATION, APPROVAL,

AND TRANSPORTATION OF CONSUMER FIREWORKS, 2018 EDITION.

"Consumer fireworks."

(1) The term includes a ny combustible or explosive

composition or any substance or combination of substances

which is intended to produce visible or audible effects by

combustion, is suitable for use by the public, complies with

the construction, performance, composition and labeling

requirements promulgated by the Consumer Products Safety

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Commission in 16 CFR (relating to commercial practices) or

any successor regulation and complies with the provisions for

"consumer fireworks" as defined in APA 87-1 APA 87-1A , the

sale, possession and use of which shall be permitted

throughout this Commonwealth.

(2) The term does not include devices such as "ground

and hand-held sparkling devices," "novelties" or "toy caps"

in APA 87-1 APA 87-1A , the sale, possession and use of which

shall be permitted at all times throughout this Commonwealth.

"Display fireworks." As defined in 27 CFR 555.11 (relating

to meaning of terms).

"Municipality." A city, borough, incorporated town or

township.

"NFPA 1124." The National Fire Protection Association

Standard 1124, Code for the Manufacture, Transportation, Storage

and Retail Sales of Fireworks and Pyrotechnic Articles, 2006

edition.

"Tax Reform Code." The act of March 4, 1971 (P.L.6, No.2),

known as the Tax Reform Code of 1971.

"Vehicle." Every device in, upon or by which any person or

property is or may be transported or drawn upon a highway,

except devices used exclusively upon rails or tracks. The term

does not include a self-propelled wheelchair or an electrical

mobility device operated by and designed for the exclusive use

of a person with a mobility-related disability.

§ 110 2. Use of display fireworks.

(a) Prohibition.--No display fireworks shall be ignited

within 300 feet of a facility that meets the requirements of

section 1107 (relating to sales locations).

(b) Permit.--Permission shall be given by the governing body

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of a municipality under reasonable rules and regulations for

displays of display fireworks to be held within the

municipality. After permission is granted, purchase, possession

and use of display fireworks shall be lawful for the use

outlined in the permit only. Permits shall not be transferable.

(1) handled by a competent operator at least 21 years of

age who demonstrates evidence of fireworks handling and

safety training ;

(2) of a character and so located, discharged or fired

as, in the opinion of the chief of the fire department or

other appropriate officer as may be designated by the

governing body of the municipality, after proper inspection,

to not be hazardous to property or endanger any person.

(d) Bond INSURANCE .--The governing body of the municipality

shall require a bond deemed adequate by it from the permittee in

a sum not less than $1,000 A PERMITTEE TO CARRY INSURANCE IN AN

AMOUNT NOT LESS THAN $2,000,000 $1,000, 000 conditioned for the

payment of all damages which may be caused to a person or

property by reason of the use of display fireworks and arising

from an act of the permittee or an agent, an employee or a

subcontractor of the permittee.

(E) PERMIT EXTENSION.--A MUNICIPALITY MAY GRANT AN EXTENSION

FOR A PERMIT ISSUED UNDER THIS SECTION TO A NEW DATE FOR

DISPLAYS CANCELED DUE TO UNFAVORABLE WEATHER OR OTHER

CIRCUMSTANCES BEYOND THE CONTROL OF THE PERMITTEE.

§ 1103. Request for extension.

(a) Authorization.--If, because of unfavorable weather, the

fireworks display for which a permit has been granted does not

occur at the time authorized by the permit, the person to whom

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the permit was issued may within 24 hours apply to the

municipality for an extension of a permit.

(b) Contents of request.--The request for extension shall

state under oath that the fireworks display was not made,

provide the reason that the display was not made and request a

continuance of the permit for a date designated within the

request.

extension, the municipality, if it believes that the facts

stated within the request are true, shall extend the provisions

of the permit to the date designated within the request.

(d) Conditions.--The extension of time shall be granted

without the payment of an additional fee and without requiring a

bond other than the bond given for the original permit, the

provisions of which shall extend to and cover all damages which

may be caused by reason of the fireworks display occurring at

the extended date and in the same manner and to the same extent

as if the display had occurred at the date originally designated

in the permit.

(e) Nonapplicability.--This section shall not apply to

permits issued for agricultural purposes. (RESERVED).

§ 1104. Use of consumer fireworks.

(a) Conditions.--A person who is at least 18 years of age

may purchase, possess and use consumer fireworks.

(b) Prohibitions.--A person may not intentionally use

consumer fireworks:

(1) On public or private property OR ON PUBLIC PROPERTY,

INCLUDING, BUT NOT LIMITED TO, STREETS, PARKING LOTS,

SIDEWALKS AND PARKS, without the express permission of the

owner or entity that controls the property.

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(2) Within, directed at or directed from a vehicle or

building.

(3) Directed at another person.

(4) While the person is under the influence of alcohol,

a controlled substance or another drug.

(5) Within 150 feet of a building or vehicle . , WHETHER

THE BUILDING OR VEHICLE IS OWNED BY THE USER OF THE CONSUMER

FIREWORKS.

(6) Between the hours of 10:00 p.m. and 10:00 a.m.,

except:

(i) on July 2, 3 and 4 and December 31, when

consumer fireworks may be used until 1:00 a.m. the

following day; and

(ii) when July 4 falls on a Tuesday, Wednesday or

Thursday, consumer fireworks may be used until 1:00 a.m.

on the immediately preceding and following Friday and

Saturday.

FIREWORKS AT A DISTANCE OF NO LESS THAN 150 FEET FROM within 150

feet of AN ANIMAL HOUSING FACILITY OR A FENCED AREA DESIGNED TO

CONFINE LIVESTOCK OWNED OR MANAGED BY ANOTHER PERSON, WHEN THE

PERSON USING CONSUMER FIREWORKS HAS NOTIFIED person. If a person

uses consumer fireworks at a distance of 150 to 300 feet from an

animal housing facility or fenced area designed to confine

livestock owned or managed by another person, the user of

consumer fireworks shall notify IN WRITING THE OWNER OR MANAGER

OF THE LIVESTOCK AT LEAST 72 HOURS IN ADVANCE OF THE USE THAT

CONSUMER FIREWORKS WILL BE USED IN THE AREA.

§ 1105. Agricultural purposes.

(a) Authorization.--The governing body of a municipality

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may, under reasonable rules and regulations adopted by it, grant

permits for the use of display fireworks for agricultural

purposes in connection with the raising of crops and the

protection of crops from bird and animal damage.

(b) Duration of permit.--A permit under this section shall

remain in effect for the calendar year in which it was issued.

granted, sales, possession and use of display fireworks for the

purpose mentioned in the permit shall be lawful for that purpose

only.

§ 1106. Rules and regulations by municipality.

(a) Authorization.--

(1) Except for the limitations under subsection (b), a

municipality may enact conditions, prohibitions and

limitations on the use AND SALE of consumer fireworks that

are not in conflict with this chapter.

(1.1) EXCEPT FOR THE LIMITATIONS UNDER SUBSECTION (B), A

MUNICIPALITY MAY REQUIRE A PERMIT FOR THE USE OF CONSUMER

FIREWORKS. A FEE FOR A PERMIT SHALL BE REASONABLE.

(1.2) A MUNICIPALITY MAY PROHIBIT THE USE OF CONSUMER

FIREWORKS IF THE USE WITHIN THE MUNICIPALITY CANNOT COMPLY

WITH SECTION 1104(B)(5) (RELATING TO USE OF CONSUMER

FIREWORKS).

(2) Notwithstanding FACILITIES WITH a valid license

issued by the department prior to or within one year

following the effective date of this section on the effective

date of this section, a municipality may enact conditions,

prohibitions and limitations on the sale of consumer

fireworks that are not in conflict with this chapter. SHALL

NOT BE SUBJECT TO MUNICIPAL CONDITIONS, PROHIBITIONS OR

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LIMITATIONS ENACTED UNDER PARAGRAPH (1) RELATED TO THE SALE

OF CONSUMER FIREWORKS.

(b) Limitations.-- No EXCEPT FOR AUTHORITY EXERCISED UNDER

SUBSECTION (A)(1.2), NO municipality shall restrict or regulate

the use of consumer fireworks on the following days:

(1) The days listed in section 1104(b)(6) (relating to

use of consumer fireworks) .

(2) Memorial Day, including the immediately preceding

Saturday and Sunday.

(3) Labor Day, including the immediately preceding

Saturday and Sunday.

§ 1107. Sales locations.

Consumer fireworks shall be sold only from facilities which

are licensed by the Department of Agriculture and that meet the

following criteria:

(1) The facility shall comply with the provisions of the

act of November 10, 1999 (P.L.491, No.45), known as the

Pennsylvania Construction Code Act.

(2) The facility shall be a stand-alone, permanent

structure.

(3) Storage areas shall be separated from wholesale or

retail sales areas to which a purchaser may be admitted by

appropriately rated fire separation.

(4) The For facilities licensed after the effective date

of this section, the facility shall be located no closer than

250 300 feet from a facility selling or dispensing gasoline,

propane or other flammable products.

(5) For facilities licensed after the effective date of

this section, the facility shall be located at least 1,500

2,500 feet from another facility licensed to sell consumer

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fireworks.

(6) The facility shall have a monitored burglar and fire

alarm system.

(7) Quarterly fire drills and preplanning meetings shall

be conducted as required by the primary fire department.

(8) The facility shall comply with the requirements of

NFPA 1124.

(9) THE SALE OF CONSUMER FIREWORKS MAY BE CONDUCTED

THROUGH ONLINE, MAIL-ORDER OR OTHER TRANSACTION, BUT DELIVERY

of consumer fireworks TO A PURCHASER SHALL TAKE PLACE AT A

FACILITY LICENSED UNDER SECTION 1108 (RELATING TO FEES,

GRANTING OF LICENSES AND INSPECTIONS) AND THE SALE SHALL BE

SUBJECT TO THE PROVISIONS OF SECTION 1112 (RELATING TO

CONSUMER FIREWORKS TAX).

§ 1108. Fees, granting of licenses and inspections.

(a) Initial application fees.--

(1) An initial application for a license to sell

consumer fireworks shall be submitted to the Department of

Agriculture on forms prescribed and provided by the

department with a nonrefundable application fee as follows:

(i) For a facility meeting the requirements of

section 1107 (relating to sales locations), the

application shall be submitted with a nonrefundable

application fee of $2,500.

(ii) (Reserved).

(2) An application under paragraph (1) shall also be

accompanied by the appropriate annual license fee as provided

in subsection (b).

(b) Annual license fees.--The annual license fee for a

facility licensed to sell consumer fireworks shall be as

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follows:

(1) $7,500 for a location up to 10,000 square feet;

(2) $10,000 for a location greater than 10,000 and up to

15,000 square feet; and

(3) $20,000 for a location greater than 15,000 square

feet.

(1) A facility meeting the requirements of section 1107

shall be inspected by the Department of Agriculture within 30

days of receipt of a complete application for a license. The

Department of Agriculture shall issue or deny a license

within 14 days of completing the inspection.

(2) (Reserved).

(d) Term of license.--A license issued for the sale of

consumer fireworks shall be effective for one year from the date

the license is issued.

(e) License renewal and inspections.--License renewal shall

be automatic upon payment of the appropriate annual license fee

under subsection (b), but each facility shall be subject to

annual inspections by the Department of Agriculture and at other

times as the department may deem appropriate.

(f) Condition.--No license may be issued to a convicted

felon or to an entity in which a convicted felon owns a

percentage of the equity interest.

§ 110 9. Conditions for facilities.

A facility licensed by the Department of Agriculture under

section 1108 (relating to fees, granting of licenses and

inspections) shall be exclusively dedicated to the storage and

sale of consumer fireworks and related items, and the facility

shall operate in accordance with the following rules:

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(1) There shall be security personnel on the premises

for the seven days preceding and including July 4 and on

December 31.

(2) No smoking shall be permitted in the facility.

(3) No cigarettes or tobacco products, matches, lighters

or any other flame-producing devices shall be permitted to be

taken into the facility.

(4) No minors shall be permitted in the facility unless

accompanied by an adult, and each minor shall stay with the

adult in the facility.

(5) All facilities shall carry at least $2,000,000 in

public and product liability insurance.

(6) A licensee shall provide its employees with

documented training in the area of operational safety of a

facility. The licensee shall provide to the Department of

Agriculture written documentation that each employee has

received the training.

(7) No display fireworks or federally illegal explosives

under 49 CFR 173.54 (relating to forbidden explosives) shall

be stored or located at a facility.

(8) No person who appears to be under the influence of

intoxicating liquor or drugs shall be admitted to the

facility, and no liquor, beer or wine shall be permitted in

the facility.

(9) Emergency evacuation plans shall be conspicuously

posted in appropriate locations within the facility.

(10) Written notice shall be conspicuously posted or

provided with each purchase of consumer fireworks that

provides the conditions and prohibitions for use of consumer

fireworks under section 1104 (relating to use of consumer

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fireworks), and that additional conditions, prohibitions and

limitations may be implemented by a municipality.

§ 1110. (Reserved).

§ 11 11. Attorney General.

An entity which performs, provides or supervises fireworks

displays or exhibitions for profit shall register annually with

the Attorney General in accordance with 37 Pa. Code Ch. 711

(relating to registration for fireworks displays).

§ 11 12. Consumer fireworks tax.

(a) Imposition.--In addition to any other tax imposed by

law, a tax is imposed on each separate sale at retail of

consumer fireworks, which tax shall be collected by the retailer

from the purchaser at the time of sale and shall be paid over to

the Commonwealth as provided in this section. A tax imposed

under this subsection on each separate sale at retail shall be

paid to and received by the Department of Revenue and, along

with interest and penalties, shall be deposited into the General

Fund.

(b) Rate.--The tax authorized under subsection (a) shall be

imposed and collected at the rate of 12% of the purchase price

per item sold. The purchase price shall not include State and

local sales taxes.

VI of Article II of the Tax Reform Code shall apply to the tax

authorized under subsection (a). No additional fee shall be

charged for a license or license renewal other than the license

or annual license fee required under section 1108 (relating to

fees, granting of licenses and inspections) and the license or

renewal fee authorized and imposed under Article II of the Tax

Reform Code.

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§ 11 13. Disposition of certain funds.

(a) Transfer.-- One-sixth of the tax collected under this

chapter in a fiscal year, not to exceed $2,000,000, THE TAX

COLLECTED UNDER SECTION 1112(B) (RELATING TO CONSUMER FIREWORKS

TAX) IN EACH FISCAL YEAR shall be transferred annually for use

as follows:

(1) Seventy-five percent $1,500,000 of the amount

transferred under this subsection shall be used for the

purpose of making grants under 35 Pa.C.S. Ch. 78 Subch. C

(relating to Emergency Medical Services Grant Program).

(2) Twenty-five percent $250,000 of the amount

transferred under this subsection shall be deposited into a

special account in the State Treasury designated as the

Online Training Educator and Training Reimbursement Account

for the purposes of developing, delivering and sustaining

training programs for volunteer firefighters in this

Commonwealth.

(3) $1,000,000 OF THE AMOUNT TRANSFERRED UNDER THIS

SUBSECTION SHALL BE TRANSFERRED TO THE PENNSYLVANIA HIGHER

EDUCATION ASSISTANCE AGENCY TO PROVIDE LOAN FORGIVENESS AND

TUITION ASSISTANCE TO ACTIVE VOLUNTEERS volunteer

firefighters and volunteer emergency medical services

providers serving WITH VOLUNTEER ORGANIZATIONS WHO ARE

STUDENTS AT OR GRADUATES OF APPROVED TRADE AND TECHNICAL

SCHOOLS AND INSTITUTIONS OF HIGHER LEARNING.

(4) $1,000,000 OF THE AMOUNT TRANSFERRED UNDER THIS

SUBSECTION SHALL BE TRANSFERRED TO THE DEPARTMENT OF HEALTH

FOR THE PURPOSE OF TRAINING EMERGENCY MEDICAL SERVICES

PERSONNEL.

(5) $500,000 OF THE AMOUNT TRANSFERRED UNDER THIS

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SUBSECTION SHALL BE TRANSFERRED TO THE OFFICE OF THE STATE

FIRE COMMISSIONER FOR THE PURPOSE OF PROVIDING EMERGENCY

SERVICES TRAINING CENTER CAPITAL GRANTS.

(6) $500,000 OF THE AMOUNT TRANSFERRED UNDER THIS

SUBSECTION SHALL BE TRANSFERRED TO THE OFFICE OF THE STATE

FIRE COMMISSIONER FOR THE PURPOSE OF PROVIDING CAREER FIRE

DEPARTMENT CAPITAL GRANTS.

(7) $250,000 OF THE AMOUNT TRANSFERRED UNDER THIS

SUBSECTION SHALL BE TRANSFERRED TO THE OFFICE OF THE STATE

FIRE COMMISSIONER FOR THE PURPOSE OF PROVIDING A PUBLIC

SAFETY CAMPAIGN ON THE PRECAUTIONS THAT SHOULD BE TAKEN WHEN

USING FIREWORKS.

(8) ANY REMAINING MONEY SHALL BE EQUALLY DIVIDED AND

TRANSFERRED AS FOLLOWS:

(I) 50% OF THE AMOUNT SHALL BE TRANSFERRED IN

ACCORDANCE WITH PARAGRAPH (1).

(II) 50% OF THE AMOUNT SHALL BE USED FOR THE PURPOSE

OF MAKING GRANTS UNDER 35 PA.C.S. CH. 78 SUBCH. B

(RELATING TO FIRE COMPANY GRANT PROGRAM).

(3) (9) The Office of the State Fire Commissioner shall

establish guidelines for use of the money deposited under

paragraph (2) OR TRANSFERRED UNDER PARAGRAPHS (2), (5), (6)

AND (7) . By December 31, 2022, and each December 31

thereafter, the Office of the State Fire Commissioner shall

provide a written report detailing the use of the money

received from the prior fiscal year to the chairperson and

minority chairperson of the Agriculture and Rural Affairs

Committee of the Senate, the chairperson and minority

chairperson of the Agriculture and Rural Affairs Committee of

the House of Representatives, the chairperson and minority

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chairperson of the Veterans Affairs and Emergency

Preparedness Committee of the Senate and the chairperson and

minority chairperson of the Veterans Affairs and Emergency

Preparedness Committee of the House of Representatives.

(b) Payments.--The transfer required under subsection (a)

shall be made by September 15, 2022, and each September 15

thereafter.

§ 11 14. Penalties.

The following shall apply:

(1) A person using consumer fireworks in violation of

the provisions of this chapter for the first offense commits

a summary offense and, upon conviction, shall, in addition to

any other penalty authorized by law, be punishable by a fine

of not less MORE than $500. A subsequent offense under this

paragraph committed within three years of a prior conviction

under this paragraph shall constitute a misdemeanor of the

third degree and, upon conviction, shall, in addition to any

other penalty authorized by law, be punishable by a fine of

not less MORE than $1,000.

(2) A person selling consumer fireworks in violation of

the provisions of this chapter for the first offense commits

a misdemeanor of the second FIRST degree and, upon

conviction, shall, in addition to any other penalty

authorized by law, be punishable by a fine of not less than

$5,000 $10,000 . A subsequent offense under this paragraph

committed within three years of a prior conviction under this

paragraph shall constitute a misdemeanor of the first FELONY

OF THE THIRD degree and, upon conviction, in addition to any

other penalty authorized by law, shall be punishable by a

fine of not less than $10,000 $15,000 AND A REVOCATION OF A

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LICENSE ISSUED UNDER SECTION 1108 (RELATING TO FEES, GRANTING

OF LICENSES AND INSPECTIONS) .

(3) A person selling OR USING display fireworks in

violation of the provisions of this chapter for the first

offense commits a felony of the third degree and, upon

conviction, shall, in addition to any other penalty

authorized by law, be punishable by a fine of not less than

$10,000. A subsequent offense under this paragraph committed

within three years of a prior conviction under this paragraph

shall constitute a felony of the second degree and, upon

conviction, shall, in addition to any other penalty

authorized by law, be punishable by a fine of not less than

$15,000.

(4) A person selling federally illegal explosives such

as devices as described in 49 CFR 173.54 (relating to

forbidden explosives) or those devices that have not been

tested, approved and labeled by the United States Department

of Transportation, including, but not limited to, those

devices commonly referred to as M-80, M-100, blockbuster,

cherry bomb or quarter-stick or half-stick explosive devices,

in violation of the provisions of this chapter for the first

offense commits a felony of the third degree and, upon

conviction, shall, in addition to any other penalty

authorized by law, be punishable by a fine of not less than

$10,000. A subsequent offense under this paragraph committed

within three years of a prior conviction under this paragraph

shall constitute a felony of the second degree and, upon

conviction, shall, in addition to any other penalty

authorized by law, be punishable by a fine of not less than

$15,000.

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§ 11 15. Removal, storage and destruction.

The Pennsylvania State Police, a municipal police officer as

defined in 42 Pa.C.S. § 8951 (relating to definitions) who holds

a current certificate under 53 Pa.C.S. Ch. 21 Subch. D (relating

to municipal police education and training), a sheriff or a

deputy shall take, remove or cause to be removed at the expense

of the owner all stocks of consumer fireworks or display

fireworks or combustibles offered or exposed for sale, USED,

stored or held in violation of this chapter. The owner shall

also be responsible for the storage and, if deemed necessary,

the destruction of these fireworks.

Section 2. Repeals are as follows:

(1) The General Assembly declares that the repeal under

paragraph (2) is necessary to effectuate the addition of 3

Pa.C.S. Ch. 11.

(2) The Article XXIV of the act of March 4, 1971 (P.L.6,

No.2), known as the Tax Reform Code of 1971, is repealed.

Section 3. The addition of 3 Pa.C.S. Ch. 11 is a

continuation of Article XXIV of the act of March 4, 1971 (P.L.6,

No.2), known as the Tax Reform Code of 1971. Except as otherwise

provided in 3 Pa.C.S. Ch. 11, all activities initiated under

Article XXIV of the Tax Reform Code of 1971 shall continue and

remain in full force and effect and may be completed under 3

Pa.C.S. Ch. 11. Orders, regulations, rules and decisions which

were made under Article XXIV of the Tax Reform Code of 1971 and

which are in effect on the effective date of section 2 of this

act shall remain in full force and effect until revoked, vacated

or modified under 3 Pa.C.S. Ch. 11. Contracts, obligations and

collective bargaining agreements entered into under Article XXIV

of the Tax Reform Code of 1971 are not affected nor impaired by

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the repeal of Article XXIV of the Tax Reform Code of 1971.

Section 4. This act shall take effect in 60 days.

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