UPDATED: A reader, who happens to be a retired accountant, pointed out that what the DOR is attempting is already prohibited by state law.

He provided a link to the applicable rules, which state: “Dues and fees paid by persons for memberships in clubs that do not entitle the members to use recreational or physical fitness facilities are not subject to tax. Examples of such clubs are sewing clubs, bowling clubs, square dancing clubs, bridge clubs, and gun clubs where the dues or fees entitle the payor to be a member, but do not entitle the payor to use recreational or physical fitness facilities.”

“The rules already exclude gun clubs, but not much can be done when the folks at DOR refuse to obey the rules,” he said.

I couldn’t agree more.

PREVIOUS: Lee’s note: As incredible as this sounds, the Florida Department of Revenue is targeting private gun clubs.

The DOR is trying to collect taxes on club memberships, calling it an “admission tax.”

They’ve been waging this campaign since 2010.

As Marion Hammer points out in her disturbing email (below), this

is a crystal-clear violation of the state’s Preemption Statute, since the Legislature never authorized the DOR to collect a sales tax on gun club memberships, dues or fees.

But it gets worse.

In 2010, Lt. Gov. Jeff Kottkamp sent a letter to the DOR director, telling her to cease and desist. He formally notified her that the tax was unlawful, and ordered her to stop further collection attempts and refund any monies already collected.

The DOR ignored the request.

Several clubs were hit with high-dollar demands, one for $20,000, another for $50,000.

The clubs have been trying to work this out with the DOR for four years, but their good-faith efforts have been stymied.

Ms. Hammer, very rightfully, points out that taxing membership dues and fees violates that First Amendment.

Fortunately, there’s a bill before the House Finance & Tax Committee that could curb DOR’s excesses.

This House tax cut package bill, PCB FTC 15-05, needs your support.

These days, it’s difficult enough to operate a private gun club. There are encroachment issues, ammunition costs, personnel concerns and the ever-present threat of lawsuits.

The last thing any gun club needs is a pencil-necked bureaucrat from Tally showing up, demanding tens of thousands of dollars.

I am left with two questions:

Why hasn’t Attorney General Pam Bondi’s office charged anyone at the DOR with violating the state’s Preemption Statute.

And why aren’t FDLE agents kicking down doors at the DOR and seizing documents and hard drives that could confirm this clear violation of state law.

I shall attempt to answer these questions today, and will update you with any progress.

Here’s Ms. Hammer’s press release:

REPORT: GUN TAXES HEARD IN HOUSE FINANCE & TAX COMMITTEE

DATE: March 31, 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 Rep. 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 stop DOR from activity that threatens to shut down Gun Club shooting ranges.

On page 85, line 2194-2208 is a provison inserted by Rep. Frank Artiles (R-Miami) and Rep. Matt Gaetz (R-Shalimar) to implement a 4th of July Sales Tax-Free Holiday on the purchase of firearms, ammunition, cross bows, 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 overwhelming 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, 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 notifyng 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.