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
Alleged Sexual Predator and Hollywood Mogul Harvey Weinstein Threatens NRA (Again)

News  

Friday, October 13, 2017

Alleged Sexual Predator and Hollywood Mogul Harvey Weinstein Threatens NRA (Again)

On October 5, the New York Times published an article titled, “Harvey Weinstein Paid Off Sexual Harassment Accusers for Decades.” The piece detailed allegations that the mogul used his position of influence to make unwanted ...

Gun Banners Unmasked: The Vengeful Face of the Anti-gun Agenda Emerges Once Again

News  

Second Amendment  

Friday, October 13, 2017

Gun Banners Unmasked: The Vengeful Face of the Anti-gun Agenda Emerges Once Again

What happens to the 400 million or so firearms already in private hands? How does society actually benefit from his plan? Stephens doesn’t say. He apparently just trusts that things would eventually work themselves out ...

“Death by a Thousand Cuts” – Latest Ninth Circuit decision proclaims “selling firearms is not part or parcel of the right to keep and bear arms”

Second Amendment  

Friday, October 13, 2017

“Death by a Thousand Cuts” – Latest Ninth Circuit decision proclaims “selling firearms is not part or parcel of the right to keep and bear arms”

Since the U.S. Supreme Court handed down its landmark rulings in District of Columbia v. Heller and McDonald v. Chicago, lower courts across the country have expressed their disagreement with – or downright hostility to ...

California: Governor Brown Signs Remaining Anti-Gun Bill

Sunday, October 15, 2017

California: Governor Brown Signs Remaining Anti-Gun Bill

Yesterday, Governor Brown signed Assembly Bill 424, the remaining anti-gun bill on his desk. 

Shall-Issue Concealed Carry Coming Soon to the Nation’s Capital!

News  

Second Amendment  

Friday, October 13, 2017

Shall-Issue Concealed Carry Coming Soon to the Nation’s Capital!

It’s important to celebrate that law-abiding Americans are now closer than they have been in nearly half a century to being able to exercise their firearms freedom in our nation’s capital. That is real progress.

California: Governor Vetoes Dealer Storage Bill and Signs Open Carry Ban

Saturday, October 14, 2017

California: Governor Vetoes Dealer Storage Bill and Signs Open Carry Ban

Yesterday, Governor Brown took action on two of the remaining three anti-gun bills by vetoing Senate Bill 464 and signing Assembly Bill 7. 

Media Consumers Beware: Watchdogs Warn of Bias, Politics, and Influence Tainting the “News”

News  

Friday, October 13, 2017

Media Consumers Beware: Watchdogs Warn of Bias, Politics, and Influence Tainting the “News”

Project Veritas’s “American Pravda” series has focused on the media itself, with prior releases including segments on CNN producers and personalities casting doubt on the network’s own narrative about Russian influence in the U.S. presidential ...

Massachusetts: Gun Control Bill on the Move

Wednesday, October 11, 2017

Massachusetts: Gun Control Bill on the Move

Today, without considering the unintended effects of such poorly thought out legislation, the Massachusetts state House of Representatives passed Amendment 1 attached to House Bill 3951 with overreaching language that would ban modifications commonly made ...

California: San Jose City Council to Consider Mandatory Locked Storage Ordinance

Monday, October 16, 2017

California: San Jose City Council to Consider Mandatory Locked Storage Ordinance

On Tuesday, October 17, the San Jose City Council will be discussing a proposed firearms ordinance that will require any person who possesses a firearm in their residence to store the firearm in a locked ...

Illinois:  Anti-Gun Legislators Introduce Gun Control Legislation

Friday, October 6, 2017

Illinois: Anti-Gun Legislators Introduce Gun Control Legislation

Yesterday, omnibus gun control legislation, House Bill 4107, was introduced in the Illinois House of Representatives.

MORE TRENDING +
LESS TRENDING -
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.