If your code is dependent on the GPLed css from the theme and you distribute the theme with your code, it would be easy to argue that your code is a derivative work and therefore would necessarily need to be licensed under the terms of the GPL.
If you want to restrict the usage of your code I recommend removing any GPL code from what you distribute (and don't require it in any way).
One way to handle this might be to distribute the code with your own css (not in any way derived from the GPLed theme) but make it compatible with the GPLed theme and let the user replace it with the GPLed theme if they want to.
Finally, and most important, if you are charging a fee for your software charge enough to pay a lawyer to answer these questions.