AL SB385

Amends Section 40-12-143 of the Code of Alabama to shift business license tax burden from individual gun show participants to the show organizer.

Organizer must pay maximum license taxes for the specific show (under Sections 40-12-143, 40-12-158, and 40-12-174(d)) prior to the event; participants are then exempt from paying these individual license taxes.

Gun and knife shows are limited to a maximum duration of seven days and require a separate license purchase for each show, with no half-year licenses permitted.

Organizer is responsible for verifying participant sales tax licensing status and collecting/remitting state and local sales taxes for unlicensed participants, as well as maintaining sales records for participants not otherwise required to do so.

Organizer and all participants remain subject to all applicable federal, state, and local laws and regulations; failure to maintain required records may result in license revocation.