HB 367 Summary

• Amends Section 40-12-143 of the Code of Alabama 1975 to allow gun show organizers to pay a single business license tax instead of requiring each participant to pay individual license taxes.

• Show organizer must pay maximum license tax ($150 in cities/towns of 35,000+ inhabitants; $100 elsewhere) plus maximum taxes under Sections 40-12-158 and 40-12-174(d) for each show, with no half-year licenses permitted.

• Gun and knife shows are limited to a maximum duration of seven days.

• Organizer must verify participant licensing status under state and local sales tax laws, provide participant lists to county and municipality authorities, and collect and remit sales taxes for unlicensed participants.

• Organizer and all participants must comply with all applicable federal, state, and local laws and regulations; organizers must maintain permanent sales records for all pistol, revolver, and silencer transactions at the show.