Explore The NRA Universe Of Websites

APPEARS IN Legal & Legislation

Florida Report: Gun Taxes Heard in House Finance & Tax Committee

Wednesday, April 1, 2015

Florida Report: Gun Taxes Heard in House Finance & Tax Committee

DATE:  April 1, 2015
TO:       USF & NRA Members and Friends
FROM: Marion P. Hammer
              USF Executive Director
              NRA Past President

On Tuesday, March 31, 2015, the House Finance & Tax Committee held a hearing on the House tax cut package bill  PCB FTC 15-05.

Contained in the Proposed Committee Bill are two provisions for gun owners.

On page 47, Lines 1231-1235 is a provision inserted by Representative Matt Gaetz (R-Shalimar) to EXPRESSLY PROHIBIT the Florida Department of Revenue (DOR) from forcing Gun Clubs to pay sales taxes on club membership dues and fees and to stop DOR from activity that threatens to shut down Gun Club shooting ranges. 

On page 85, line 2194-2208 is a provision inserted by Representative Frank Artiles (R-Miami) and Representative Matt Gaetz (R-Shalimar) to implement a 4th of July Sales Tax-Free Holiday on the purchase of firearms, ammunition, crossbows, bows, spearguns, camping tents, and fishing supplies.

Anti-gun Committee members Lori Berman (D-Boynton Beach) and Jose Javier Rodriguez (D-Miami) offered amendments to strip out those provisions, and their amendments were overwhelmingly defeated. 

BACKGROUND ON DOR'S UNLAWFUL GUN CLUB TAX

In 2010, we became aware that the Department of Revenue (DOR) had started targeting gun clubs for the collection of sales tax on club membership dues as an admission tax.

The tax is a violation of the firearms preemption law (790.33) which says:

"Except as EXPRESSLY provided by the state Constitution or general law, the Legislature hereby declares that it is occupying the whole field of regulation of firearms and ammunition ..."  It could not be more clear.

The Florida Legislature has NEVER, EXPRESSLY authorized a sales tax on Gun Club membership dues and fees.

It is an unlawful tax that is being willfully, knowingly, and arrogantly imposed in violation of state law.

They are willfully and knowingly violating the law because in June 2010, Lt. Governor Jeff Kottkamp wrote the Director of DOR notifying her that the tax was unlawful.  He asked her to stop imposing it and to refund the taxes already collected.

Arrogantly violating the law, DOR ignored the Lt. Governor's written request and did not even have the courtesy to respond to him. 

DOR just kept forcing clubs to pay the tax and even demanded that clubs pay taxes retroactively, hitting them with tax bills that threatened the loss of ranges.

In Tallahassee, a Gun Club was hit a tax bill of $20,000.  They reported to us that the club was going to have to borrow the money to pay the back taxes to keep from losing their range. 

An attorney downstate told us the club he represented was forced to pay $50,000 in back taxes.

Gun clubs have been reluctant to sue because DOR has unlimited tax dollars to fight a law suit.

Additionally, the 7th District US Court of Appeals ruled that "the right to train at a range... [is at] the core of the Second Amendment right to possess firearms for self-defense."    Ezell v. Chicago, 651 F.3d 684 (7th Cir. 2011)

DOR has created its own tax on Gun Clubs.  For over four years, gun clubs have been trying to resolve this issue with DOR, but DOR just keeps ignoring the law.   The tail is wagging the dog.

Now, the legislature is taking action to take back control of the issue and stop this abuse.  The language in this bill – once and for all – EXPRESSLY PROHIBITS the collection of sales tax on Gun Club membership fees.

IN THIS ARTICLE
Florida Shooting Ranges
TRENDING NOW
Levi’s Teams with Billionaire Michael Bloomberg to Attack Gun Rights

News  

Friday, September 7, 2018

Levi’s Teams with Billionaire Michael Bloomberg to Attack Gun Rights

Levi Strauss & Co. established its brand in the mid-19th century by selling durable clothing to working-class Americans. As Levi’s signature jeans gained popularity amongst a wider set in the middle of the last century, ...

What Happens if our Opponents Take the U.S. House?

News  

Thursday, September 20, 2018

What Happens if our Opponents Take the U.S. House?

There is no question that our liberties are at stake on November 6th. The Democrat leadership in the U.S. House of Representatives has become completely radicalized when it comes to the Second Amendment. Our constitutional ...

Illinois “Parking Lot Law” Shields Employee from Termination

News  

Friday, October 19, 2018

Illinois “Parking Lot Law” Shields Employee from Termination

A federal appeals court recently upheld a labor arbitrator’s decision concluding that, in light of the state’s concealed carry law, an employer had improperly fired an employee for violating the company’s weapons policy. The case, Ameren ...

Show-Me State Sham: Sen. McCaskill Cons Missouri Voters on Guns

News  

Friday, October 19, 2018

Show-Me State Sham: Sen. McCaskill Cons Missouri Voters on Guns

It appears Sen. Claire McCaskill (D-Mo.) forgot she represents the Show-Me State. Missouri’s nickname derives from its residents’ healthy skepticism – especially for politicians and their “frothy eloquence.” Rather than take someone’s word for something, ...

President’s Column | Your Vote Outweighs Their Millions: Make Your Voice Heard Nov. 6

News  

Wednesday, October 17, 2018

President’s Column | Your Vote Outweighs Their Millions: Make Your Voice Heard Nov. 6

My fellow NRA members, we stand at the edge of the precipice of one of the most important elections of our lives. That is the reality we face, and we face it just days from ...

Poll: Most Americans Oppose Ban on “America’s Rifle”

News  

Friday, October 19, 2018

Poll: Most Americans Oppose Ban on “America’s Rifle”

This week, Gallup released the results of a poll which included a finding that should surprise no one: Americans oppose a ban on AR-15s and similar semiautomatic firearms by robust a margin of 17%. Meanwhile, current support ...

For Levi’s, Freedom isn’t Fashionable

News  

Friday, October 19, 2018

For Levi’s, Freedom isn’t Fashionable

Americans eager to take political direction from a multinational pants manufacturer were in luck this week. On Tuesday, PRWeek, a public relations trade publication, published an interview with Levi Strauss & Co. Chief Communications Officer Kelly McGinnis and ...

South Carolina: Governor McMaster Signs Pro-Gun Bill

Monday, May 22, 2017

South Carolina: Governor McMaster Signs Pro-Gun Bill

Last Friday, May 19, Governor Henry McMaster (R) signed H. 3429 into law.  This bill went into effect upon the Governor’s approval.

Who’s BS’ing Now? Gonzalez Argues for Gun Confiscation but Insists She’s “Pro Second Amendment”

News  

Friday, October 12, 2018

Who’s BS’ing Now? Gonzalez Argues for Gun Confiscation but Insists She’s “Pro Second Amendment”

Gun control advocates are constantly looking for the right messenger to push an agenda that boils down to law-abiding Americans giving up their freedoms, their security, and their property without expectation of affecting the behavior ...

You Can’t Make This Stuff Up:  Brooklyn Area Witches Unite to “Take Down” People “In Charge,” Hurl Curses at Justice Kavanaugh

News  

Friday, October 19, 2018

You Can’t Make This Stuff Up: Brooklyn Area Witches Unite to “Take Down” People “In Charge,” Hurl Curses at Justice Kavanaugh

Well, Samhain is approaching, and if you’re familiar with the wing of the extreme Left that also identifies as witches and warlocks, that can only mean one thing: more politically-inspired attempts at paranormal activity! We ...

MORE TRENDING +
LESS TRENDING -

More Like This From Around The NRA

NRA ILA

Established in 1975, the Institute for Legislative Action (ILA) is the "lobbying" arm of the National Rifle Association of America. ILA is responsible for preserving the right of all law-abiding individuals in the legislative, political, and legal arenas, to purchase, possess and use firearms for legitimate purposes as guaranteed by the Second Amendment to the U.S. Constitution.