HB558 Alabama 2010 Session

Summary

Primary Sponsor

Micky Hammon

Republican

Session

Regular Session 2010

Title

Gun shows, business license tax levied on organizer not participants under certain conditions, Sec. 40-12-143 am'd.

Summary

HB558 would shift the gun show business license tax from individual participants to the event organizer, require a per-show license, limit shows to seven days, and impose record-keeping and tax compliance requirements on organizers.

What This Bill Does

If enacted, the organizer would pay the license tax for the entire gun show rather than each participant. Each show could run for no more than seven days, and the organizer must obtain the required licenses and pay the maximum taxes for the show and related licenses. The organizer must verify that participants are licensed and collect/remit state and local sales taxes for any unlicensed participant; if the organizer fails to pay, participants must obtain their own licenses and pay taxes. The organizer must keep permanent records of sales of pistols, revolvers, and maxim silencers, and those records must be available for inspection by peace officers; failure to maintain records could lead to license revocation.

Who It Affects

• Gun show organizers: responsible for paying per-show license taxes, ensuring participants are licensed, verifying licensing, collecting and remitting taxes for unlicensed participants, and maintaining sale records; also limited to shows of seven days.
• Participants (sellers and attendees) at gun shows: may not pay license taxes if the organizer pays; if the organizer does not pay, participants must obtain licenses and pay applicable taxes; subject to licensing checks and data collection/record-keeping requirements.

Key Provisions

• License tax for gun shows would be levied on the organizer, not each participant, provided the organizer has all required licenses.
• The organizer must purchase a license for each show; no half-year licenses would be issued.
• Gun shows would be limited to a maximum of seven days per event.
• The organizer and participants would remain subject to all federal, state, and local regulations.
• The organizer must pay the maximum license taxes prescribed for the show, plus maximum taxes under related sections (40-12-158 and 40-12-174(d)).
• Participants may not be required to pay license taxes for participating if the organizer pays; otherwise, participants must be licensed and taxed.
• The organizer must determine whether each participant is licensed under state and local sales tax laws and collect/remit taxes for unlicensed participants.
• Permanent records of sales of pistols, revolvers, and maxim silencers must be kept, including date, serial number, identification marks, and purchaser information, by the organizer for sales by participants who do not keep their own records.
• Records must be open to inspection by peace officers; failing to keep records can lead to license revocation by the probate judge.
• The act becomes effective on the first day of the third month after passage.

AI-generated summary using openai/gpt-5-nano on Feb 25, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Taxation