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NRA-ILA: Institute for Legislative Action

 

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.

NRA-ILA: Institute for Legislative Action

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Naples Gun School CCW CWP Concealed Weapon Class FFL gun sales

Naples Gun School | 3427 Enterprise Ave, Suite E, Naples, FL 34104 | (239) 285-4011

 

Reviews

 

Naples Gun School - 5 starsTook the 3/31 class and loved it! Dave was very informative and his laid back teaching style made the 4 hour class fly by. Would recommend this class to anyone interested in a CWP. Thanks Dave and Ginny! - Kelly Gardner

Naples Gun School - 5 stars I’d like to thank The Naples Gun School for the time and effort they took in order to help me become a more responsible hand gun owner. By taking your CCWP class on 3.31.2018, I’m honestly a better person today than I was yesterday. Your course is not only interesting, but informative as well. The time we had together flew by. Throughout the whole process, they were calm and patient with every student. Especially after everyone seemed to drop their cartridges on the floor during the revolver training portion of the program. I highly recommend Naples Gun School to anyone that’s interested in becoming a CCWP holder. And I definitely will use their services by purchasing all my gun needs through their establishment. David & Ginny, thank you so much. I had a wonderful time!Chris Shaffer

 

Naples Gun School - 5 stars This class kept me very interested, informed and didn’t even realize 4 hours went by! Would recommend everyone to take this class! - Douglas Shaffer

 

Naples Gun School - 5 stars - Lurybella Lora Trejo

 

Naples Gun School - 5 stars Used Naples Gun School for a FFL transfer and after talking with David decided to take his CCW class and am glad I did. David is very knowledgeable and his class is small so you receive one on one training in the classroom and the range. I Highly recommend Naples Gun School. You won’t find a better class in Naples. Thank you David for a great experience. - Michael Ferrarelli

 

Naples Gun School - 5 stars Thorough, energetic, knowledgeable, PATIENT, and even entertaining at times! As an Educator, I know it can be daunting sometimes to teach the same material over and over, but David certainly didn't show it. You can tell how passionate he is about what he does.
I researched multiple options around town in choosing the provider for my CCW class. David & Ginny as a husband & wife team, provided the BEST CUSTOMER SERVICE in answering all of my questions thoroughly and promptly before even signing up. And somehow, Naples Gun School was also able to provide the LOWEST COST in town!
As a female and brand new to guns, David & Ginny made me feel safe, secure, and comfortable. THANK YOU! A+++ -
Jessica Payne

 

I took the class on 3/10/18 and I was blown away. David and his wife are excellent people and David is an excellent instructor. The class is excellent and exceeded my expectations with information on the laws of Florida, and as well to carry properly, load the weapons as well as placement of holding weapons. If your looking to buy a weapon he is the man to go to. I personally bought my firearm from and he equipped me with great knowledge during my time there. I give this class 100 out of 100 and highly recommended. David is a great guy and instructor with many years of experience!! - Cory Duffy

 

Naples Gun School - 5 stars - Larry Papola

 

Naples Gun School - 5 stars Awesome class. Great preparation for firearm handling and concealed carry details. - Jeffrey Alty

 

Naples Gun School - 5 stars Very informative. Was made to feel very comfortable. Had some prior gun knowledge, left with a lot more. I highly recommend anyone thinking about getting their permit go there. - Sara Bunker

 

Naples Gun School - 5 stars I attended the conceal carry and gun safety training class on Feb 17th, 2018. David was very knowlegable and provided a lot of information that I think should be part of any gun safety or conceal carry training. He was very professional and took the time after the class and before we met at the gun range to answer several questions I had as well as show me a few different gun options they sell. I highly recommend David and Naples gun shop & school for anyone wanting to seriously learn what they need to before purchasing or using a firearm. Thank you, David! - Amanda Daves

 

Thanks again! Not only was is very informative, but fun as well. So glad we came to y'all for the class. - Sara Bunker

 

I had a great experience and your class was very informative. Thank you - Robby Bunker

 

Naples Gun School - 5 stars Great experience, willing to give one on one instruction and very patient for beginners! - Tiffany Baker

 

Had a great experience at the CCW class. Dave explained the information throughly and made it very easy to understand. I would definitely recommend the class to anyone interested.. -Scott Sioma

 

Naples Gun School - 5 starsGreat class!!! David really takes his time to show you how to feel Comfortable with the fire arm. - Alonzo Gonzalez

 

Enjoyed the class very much! It was well taught and all the information was presented professionally and was easy to understand. I was nervous at first but our instructor put our minds at ease. Would definitely recommend! - Tony Aceto

 

Naples Gun School - 5 starsEnjoyed the class, everything well explained. The David(instructor )explain in a way everybody understand and in a dynamic way. I will recommend it without a doubt. Thanks guys! - Joel Davila

 

I had an amazing experience in the CCW class that David teaches! This class was so informative and interesting. The way David presented everything made it extremely fun and easy to retain. The size of the class was 12 people, so we all got one on one training and I feel it was the perfect size of class. I learned so many important things that I never would have even thought about without this class. Ginny was also so wonderful, and so supportive when I was nervous. I had so many questions that were answered, and the amount of knowledge Ginny and Davis shared with the class was astounding. I feel very confident now about gun safety and self defense and I would highly recommend this class!! David and Ginny know their stuff!! -Senae Hughes

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