§ 479.32 Special (occupational) tax rates.

  1. Except as provided in § 479.32a, the special (occupational) tax rates effective January 1, 1988, are as follows:

  2. Per year or fraction thereof
    Class 1—Importer of firearms (including an importer only of weapons classified as “any other weapon”)$1,000
    Class 2—Manufacturer of firearms (including a manufacturer only of weapons classified as “any other weapon”)1,000
    Class 3—Dealer in firearms (including a dealer only of weapons classified as “any other weapon”)500