Explore The NRA Universe Of Websites

APPEARS IN Legal & Legislation

Florida Governor Rick Scott has Signed the Gun Club Tax Prohibition

Tuesday, June 16, 2015

Florida Governor Rick Scott has Signed the Gun Club Tax Prohibition

DATE:  June 16, 2015
TO:       USF & NRA Members and Friends
FROM: Marion P. Hammer
             USF Executive Director
             NRA Past President

Governor Rick Scott wasted no time and signed the Tax Cut bill today, Tuesday, June 16, 2015.  The Gun Club Tax prohibition of the bill takes effect on July 1, 2015.

The section containing the gun club exemption begins on page 15, line 376 of the bill and the Gun Club language begins on page 19, line 482.

Read the bill here:   HB-33A Tax Cuts

The provision was inserted by Rep. Matt Gaetz (R-Shalimar) to EXPRESSLY PROHIBIT the Florida Department of Revenue (DOR) from forcing Gun Clubs to pay sales taxes on membership dues and fees and to stop DOR from activity that threatens to shut down Gun Club shooting ranges.

Special thanks go to Rep. Matt Gaetz (R), House Speaker Steve Crisafulli (R), Sen. Dorothy Hukill (R), Sen. Tom Lee (R), Sen. Don Gaetz (R) and Senate President Andy Gardiner (R).

AND SPECIAL THANKS TO GOVERNOR RICK SCOTT


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.

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

It is being willfully imposed 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.

It is being arrogantly imposed because DOR ignored the Lt. Governor's written request and did not even have the courtesy to respond to him. 

DOR has continued to force clubs to pay the tax and even demanded that clubs pay taxes retroactively, hitting them with tax bills that would force ranges to close.

In Tallahassee, a Gun Club was hit with a tax bill of $20,000. It 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 lawsuit.

In addition, DOR is violating constitutional rights.  Taxing membership dues and fees is a violation of the First Amendment right to assemble. 

And since gun clubs hold meetings and discuss legislation impacting their Second Amendment rights, this is a tax on their right to freedom of political speech.

Further, 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 and DOR just keeps ignoring the law.  

The Legislature has now taken action to 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 Taxes
TRENDING NOW
Ohio: Contact your State Legislators Today in Support of Important Self-Defense Bill!

Thursday, December 8, 2016

Ohio: Contact your State Legislators Today in Support of Important Self-Defense Bill!

Today, Sub. Senate Bill 199 is expected to receive its final votes; however, anti-gun groups are actively trying to defeat this bill! It is important that you contact your state legislators TODAY and tell them that an ...

California: Bullet Button Guns Must be Purchased and Received by Dec 31st

Wednesday, November 30, 2016

California: Bullet Button Guns Must be Purchased and Received by Dec 31st

Recently the California Department of Justice Bureau of Firearms sent out a notice to California firearms dealers with information regarding the recently passed “assault weapon” legislation, SB880 and AB 1135.

Gun Control Supporters Race to Embarrass Themselves Following OSU Stabbing Attack

News  

Thursday, December 1, 2016

Gun Control Supporters Race to Embarrass Themselves Following OSU Stabbing Attack

Guinness World Records may refuse to acknowledge feats pertaining to the lawful exercise of right to keep and bear arms, but how about a world record for most shameless attempt to politicize tragedy? The competition would ...

Ohio: Pro-Gun Bills Expected for Floor Votes Tomorrow

Tuesday, December 6, 2016

Ohio: Pro-Gun Bills Expected for Floor Votes Tomorrow

Today, both Senate Bill 199 and Sub. House Bill 48 had their final hearings.  Both bills are expected for consideration on the House and Senate floors as early as tomorrow.  Anti-gun groups are pushing misguided ...

News  

Friday, July 1, 2016

California Governor Signs Draconian Gun Control Package into Law

Fairfax, Va.— California Gov. Jerry Brown signed into law on Friday a package of gun bills that were rushed through the state legislature with no regard for proper process. The National Rifle Association Institute for ...

Hawaii: Firearms Permit Application Fee Increases Due to Implementation of the “Rap Back” System

Monday, December 5, 2016

Hawaii: Firearms Permit Application Fee Increases Due to Implementation of the “Rap Back” System

Today, December 5, 2016, the Honolulu Police Department announced that the firearm permit application fee has increased to $42.00.  This fee increase is one of the first effects of the provisions in Senate Bill 2954 which was signed into ...

Guide To The Interstate Transportation Of Firearms

Gun Laws  

Thursday, January 1, 2015

Guide To The Interstate Transportation Of Firearms

CAUTION: Federal and state firearms laws are subject to frequent change. This summary is not to be considered as legal advice or a restatement of law.

Home Defense - Mastering Bushes vs. Bushmasters

News  

Thursday, December 1, 2016

Home Defense - Mastering Bushes vs. Bushmasters

A while back, we wrote about an inane NBC Today Show segment that recommended homeowners rely on car keys and wasp spray to defend themselves against burglars and other home invaders. A former New York ...

DNC Chair Frontrunner Rep. Keith Ellison (D-Minn.) is an Anti-Second Amendment Radical

News  

Thursday, December 1, 2016

DNC Chair Frontrunner Rep. Keith Ellison (D-Minn.) is an Anti-Second Amendment Radical

It appears that those gun rights supporters hoping that the leaders of the Democratic Party would engage in a moment of self-reflection following their historic defeat in the 2016 election may be left wanting. Despite ...

Gun Sales Deny Critics, Set Record on Black Friday

News  

Thursday, December 1, 2016

Gun Sales Deny Critics, Set Record on Black Friday

With the election of Donald Trump in early November, many mainstream news sources predicted a substantial downturn in gun sales. Some even claimed that Trump’s victory would cause slower sales on Black Friday, which is ...

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.