Gun Club Tax Prohibition Passes The Florida Legislature

Marion P. Hammer
Marion P. Hammer

Florida –-( Today, Monday, June 15, 2015, the Florida Senate and the Florida House PASSED the Tax Cut Package bill HB-33A.

The bill contains language to stop the Department of Revenue from imposing sales tax on gun club membership fees.

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).

The bill now goes to Governor Rick Scott for his signature.


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, it 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.

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 because 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.

Further, 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, it is a tax on their right to freedom of political speech.

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 it’s 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 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.

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This is not the first time the state of Florida has had to codify their clear intent to political subunits. Remember that Florida had to pass a law putting teeth in their firearms preemption act before Daytona Beach, and others, would stop prosecuting their own “gun laws” in violation of the state law. As I recall the penalty after the ‘teeth’ were added was removal from office and/or a fine.


Seems like it would be much more effective if the DOR workers who continued to knowingly violate the law, along with the Director, were to be charged with the crime of Fraud (or some other appropriate charge) and taken to trial. THAT would go a long way towards keeping other bureaucrats who got similar ideas (even in other agencies) from getting too authoritarian and over reaching their authority in the same way.


Considering that they “KNOWINGLY” and “BLATANTLY” ignored the law, all of those individuals in the DOR who did this should also be personally sued and ALL of their personal assets confiscated and distributed amongst all of the gun ranges and clubs in the state. Put their ass in jail, and if and when they get out make sure they will never do more than minimum wage work!