When the US Supreme Court decided last year to extend full First Amendment protections to video games, many likely thought that was the last word on potential legal assaults on the medium. That's not the case though, as an Oklahoma lawmaker has now proposed a special tax to be focused on "violent video games."

Democrat Will Fourkiller has introduced HB2696 (full text, RTF download link), proposing to add a one percent excise tax on all "violent video games." The text defines that term as "a video or computer game that has received a rating from the Entertainment Software Rating Board of Teen, Mature or Adult[s] Only."

Such a broad definition would also rope in T-rated titles like Ultimate Card Games on the Nintendo DS (noted solely for "Simulated Gambling" by the ESRB), and Wii title Robocalypse: Beaver Defense (which the ESRB says features "cartoon violence, crude humor and suggestive themes.")

Proceeds from the new tax would go towards two new state funds devoted to childhood outdoor education and bullying prevention. Fourkiller told Oklahoma TV station KFOR that such funding was only appropriate, citing unspecified research showing video game playing being linked to obesity and bullying. There's even a game called Bully, Fourkiller pointed out, a situation he reportedly found unbelievable.

"A gentleman shot a police officer and stole his car. He had been playing Grand Theft Auto," Fourkiller went on to tell the station, likely referring to a 2003 case against Ohio's Dustin Lynch. Lynch's case was a favorite cause of former Florida lawyer and anti-game-violence activist Jack Thompson, who was also instrumental in pushing for an Oklahoma law seeking to limit violent game sales to minors. That law, passed in 2006, was struck down by an Oklahoma District Court in 2007.

"Not everybody is going to react the same," Fourkiller said, "but I believe after hours and hours of watching the screen, playing the video game, being that person and taking on that role, people get desensitized." (Fourkiller has yet to respond to a request for further comment from Ars Technica).

The Entertainment Software Association is very critical of the legislation. "We are disappointed that even in the wake of an overwhelming decision in the United States Supreme Court finding proposals such as this to be patently unconstitutional, there are those who still try to attack video game with outdated notions of our industry," ESA VP Dan Hewitt told Ars. "Taxing First Amendment protected material based on its content is misguided."

The bill is being proposed under "emergency" rules because it is "immediately necessary for the preservation of the public peace, health and safety," according to the text. After being read on the House floor next week, the bill will need majority votes in both the Oklahoma House of Representatives and Senate before being sent to the governor. After that, if it doesn't receive a three-fourths majority in both houses, it will be put on a November ballot to be approved or rejected by Oklahoma voters.

New Mexico tried to pass a similar tax on violent games in 2008, to provide an estimated $4 million in annual funding to the "Leave No Child Inside" initiative. That effort failed to find majority support in the state legislature.