The San Bernardino fireworks tax picture has three layers: a city license tax that a vendor pays before opening a stand, a regulatory fee of up to 10% of gross sales that is split evenly between the licensee and the fireworks supplier, and the standard 8.75% California sales tax that buyers pay at the register. Illegal use carries its own price, with city administrative fines starting at $1,000 or $2,500 per offense depending on the type of firework.
The Regulatory Fee on Gross Sales
The core vendor charge sits in San Bernardino Municipal Code Section 8.60.095. It is not a flat fee. The Mayor and City Council adopt a resolution each year setting a percentage of total fireworks sales, and the code caps that percentage at 10% of gross sales across all licensed stands.1San Bernardino, California Code of Ordinances. San Bernardino Code 8.60.095 – Regulatory Fee for Licensee and Fireworks Supplier
The licensee does not pay the whole thing. The code splits the fee 50/50 between the seller running the stand and the fireworks supplier. So if the council sets the rate at the full 10%, the nonprofit operating the stand is responsible for 5% of gross, and the supplier covers the other 5%.1San Bernardino, California Code of Ordinances. San Bernardino Code 8.60.095 – Regulatory Fee for Licensee and Fireworks Supplier
Payment does not happen at the stand. Every licensee must file a fireworks sales financial statement and supplier information with the city by August 31. The Department of Finance and Management Services then reviews those statements and invoices both the licensee and the supplier. Payment is due 30 days after the invoice is issued.
Missing the deadline is expensive. A 10% penalty attaches for each month or partial month the balance is unpaid, and the unpaid amount becomes a collectible debt. Nonpayment also disqualifies the licensee from future permits and bars the supplier from selling products in the city.1San Bernardino, California Code of Ordinances. San Bernardino Code 8.60.095 – Regulatory Fee for Licensee and Fireworks Supplier
License Tax and Insurance Before You Open
The regulatory fee is separate from the license tax under Municipal Code Section 8.60.090. That license tax must be paid before the stand opens for business. The dollar amount is set by city resolution rather than fixed in the code, so vendors should confirm the current figure with the city clerk during the application process.
Section 8.60.030 also requires applicants to carry public liability insurance. Minimum coverage amounts are set administratively and are not spelled out in the code text itself.
Sales Tax Buyers Pay at the Register
Every fireworks purchase in the city carries an 8.75% combined sales tax rate, which folds together the state base rate and local district measures including Measure S.2California Department of Tax and Fee Administration. California City and County Sales and Use Tax Rates Fireworks are tangible personal property with no special exemption. The full rate applies even though stands are run by nonprofits.
The California Department of Tax and Fee Administration oversees collection and remittance. Vendors must obtain a temporary sales tax permit under Section 8.60.100 and display it at the stand. Failing to collect the correct rate exposes the organization to state-level penalties and interest.
Where the Regulatory Fee Money Goes
Section 8.60.095 restricts the regulatory fee to specific uses: public education on fireworks safety, awareness programs, and enforcement of the fireworks chapter, including overtime for fire inspection staff.1San Bernardino, California Code of Ordinances. San Bernardino Code 8.60.095 – Regulatory Fee for Licensee and Fireworks Supplier Before setting each year’s rate, the city must prepare a cost study estimating what education, awareness, and enforcement will actually cost, keeping the fee tied to expenses rather than functioning as general revenue.
Sales tax revenue is different. It flows through the standard state and local distribution channels and is not earmarked for fireworks enforcement.
Fines for Illegal Fireworks
San Bernardino runs an aggressive enforcement program called “You Light It, We Write It.” City administrative fines apply on top of any state criminal penalties:
- Dangerous fireworks: $2,500 for a first offense, $5,000 for a second offense within 36 months, and $10,000 for a third offense within that same window.
- Safe and Sane fireworks used illegally, such as discharging them on public streets or vacant lots: $1,000 for a first offense, $2,500 for a second, and $5,000 for a third.
- Other violations: up to $1,000 per day per violation, with a cumulative cap of $100,000.
Anyone whose illegal fireworks use triggers an emergency response is also liable for the full cost of those services.3San Bernardino. Fireworks Safety
State law adds another layer. Under California Health and Safety Code Section 12700, possessing dangerous fireworks is a misdemeanor punishable by fines starting at $500 and up to one year in county jail, with penalties escalating based on the weight involved.3San Bernardino. Fireworks Safety
When and Where Sales and Use Are Legal
California law limits Safe and Sane fireworks sales to a tight window: noon on June 28 through noon on July 6. Selling outside those dates is a separate violation under Health and Safety Code Section 12672. Only fireworks tested and approved by the State Fire Marshal qualify as Safe and Sane.
Discharge inside city limits is further restricted. Fireworks may only be used on private property. The municipal code prohibits lighting them on public streets, in parks unless specifically approved for a public display, or on unpaved open areas like vacant lots and fields.4San Bernardino, California Code of Ordinances. San Bernardino Code 8.60.120 – Permissible Locations for Discharge
Who Can Get a Stand License
San Bernardino only issues fireworks sales licenses to nonprofit organizations. Applicants must demonstrate nonprofit status during the application process. Sales to minors are prohibited under Section 8.60.015, so vendors must check identification before completing a purchase. Each stand must display both its city license and its temporary California sales tax permit where customers can see them.