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The sale at retail of any fireworks other than “common fireworks” or fireworks authorized to be sold to the public in WAC 212-17-198 is prohibited; provided, however, that toy pistols, toy canes, toy guns or other similar devices, in which paper caps containing not more than 0.25 grains of explosive compound for each cap are used, may be sold at any time. The transfer of dangerous fireworks, whether by sale, at wholesale or retail, by gift or by means of conveyance, or the delivery of any fireworks to any person who does not possess a valid permit issued pursuant to LMC 8.68.050 at the time of such transfer is prohibited. All sales of fireworks from stands and locations within the City of Lakewood shall be reported as taxable events within the City of Lakewood, and the same shall be indicated on the permit issued pursuant to this chapter, so that sales tax due the City shall be properly routed. [Ord. 742 § 1, 2020; Ord. 84 § 1, 1996.]