Florida Attorney General: Municipalities May Impose Business License Taxes on Firearms-Related Businesses

In a September 21, 2011 Advisory Legal Opinion (AGO 2011-20), Florida Attorney General Pam Bondi maintained that a municipality may impose a business license tax on firearms-related businesses.  Recent amendments to § 790.33 of the Florida Statutes provide to the state of Florida all authority to regulate firearms.  They declare void all county, city, and town, or municipal ordinances and administrative regulations that regulate firearms.

Bondi maintained that a business license tax grants a person the privilege to conduct business in a jurisdiction.  Assuming that a local business license tax ordinance imposes no more restrictions on firearms-related businesses than on any other similar business, It is not a regulation or regulatory tax on firearms-related businesses.  Therefore, a municipality may impose it.

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