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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 Shop & School | 347 Airport Road N, Naples, FL 34104 | (239) 285-4011

 

Reviews

Naples Gun School - 5 stars Love this place. Dave treated me like a V.I.P. He's a cool guy. He takes time teaching you throughout the course. This is the place to buy firearms, supplies and for class. A++++ Anthony Rojas

Naples Gun School - 5 stars Great class!! There was a lot more hands on instruction than the class that I had in Tennessee. David was knowledgeable and entertaining. Good insights on Florida law. My wife will be taking the class shortly. Thanks David. Kevin 9/15/2018

  I thoroughly enjoyed the concealed weapons class on 8/11/18. The class went beyond my expectations. Dave you are an awesome instructor and made the class fun. I would highly recommend Naples Gun Shopping and School! Thanks for sharing your knowledge! - Teresa Cannon

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. - Carlos Casiano

Naples Gun School - 5 stars  Martha Hohenthaner

Naples Gun School - 5 stars  This was a very good class. I did not have to take it, as I am a Veteran, however it is a good idea. I learned a lot about Florida Law I did not know. It will in the long run help keep you out of trouble. David was very patient with my wife when we live fired, because she has arthritis and had a hard time pulling the trigger in double action mode. Good Job David thanks so much..Joseph Hohenthaner

Naples Gun School - 5 stars  The class was engaging and as fast paced as it can be. The instructor was knowledgeable and worked well with a class spanning all the levels of experience and age you can imagine. I also felt it was fairly priced, especially as you just had to bring yourself and an ID - all other supplies were, er, supplied.Cliff Elam 

Naples Gun School - 5 stars  Naples Gun Shop & School gets an A+ in my book! David and Ginny were great. I took the CWP class today 7/21/18. Both are extremely knowledgeable and easy to talk to. David is one of the best instructors that I have had the pleasure of meeting. I highly recommend Naples Gun Shop & School. Best prices, Great training, and easy to deal with. I will definitely be returning to do further business. Thank you David & Ginny....see you soon!Nicholas Lupo

Naples Gun School - 5 stars  I've been a repeat customer for FFL transfers with Naples Gun School for quite some time. Dave's customer service and knowledge are second to none. After speaking with Dave for a few moments, you start to feel as if you have known him for quite a while. I look forward to continuing my business when the new location opens. - Robert Boyette

I really enjoyed the class yesterday, and it was very nice to meet David and Ginny. David is very knowledgeable, helpful, and best of all: has a sense of humor. I was more nervous than I thought I would be because this was the first time in my life that I've ever shot a semi-automatic weapon. David lives and breathes this stuff and his presence and ease with weapons was very calming for me when I was at the range. Ginny was also very supportive throughout the whole class. Thank you guys so much! It's a pleasure and I will be back to purchase supplies from you! - Shenandoah Webb

Naples Gun School - 5 starsTook the 3/31/18 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

 

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