(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.

(c) Collection and administration.--The provisions of Part VI of Article II¹ 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 II² of the Tax Reform Code.