Final Paper

Introduction: Throughout this course, you will be working on a staged project researching a public policy issue as identified in your project proposal. At this point, you are being asked to write and deliver your findings and evaluation to your classmates and instructor in a final Research Paper.

Instructions: At this point, you will submit your final Research Paper evaluating your chosen policy and making recommendations based on your research. Your Research Paper should include the following components:

Abstract: Please provide an abstract (one paragraph) for your paper. (I did not see this in your instructions but I do want it included.)


  • Identification of the issue
  • Description of the background context and significance of the issue
  • The research question behind this project
  • Literature Review
  • Methods
  • Findings from your data collection
  • Public Score Card
  • Recommendations regarding this policy
  • Conclusion
  • Bibliography

Remember to support your evaluation of this issue and your recommendations with the data you collected and any additional information you learned from your literature review.

Submission: Your Research Paper should be about 12-15 pages (about 3,000-3,750 words) in length. Submit this as a Word document. Follow APA style guidelines.

I have included stage 4 of the project as a refernce.  This paper should be an extension of the attached paper.

Firearm and Firearm Ammunition Tax Ordinance Policy 1


Firearm and Firearm Ammunition Tax Ordinance Policy 4


Treshana Davis

National Louis University


Project: Stage 4















Firearm and Firearm Ammunition Tax Ordinance Policy.


Taxation has been a standard policy lever used to limit the harms associated with potentially dangerous goods (e.g., cigarettes, alcohol, and soda or sugary beverages). It has rarely been used to manage risks associated with gun violence, however. Although several states and localities have imposed special taxes on firearms and ammunition, these have typically been used to generate revenue, not as a strategy for reducing access to firearms or limiting gun crimes. Therefore, there is little empirical evidence to indicate how taxation would influence firearm-related outcomes, such as violent crime, suicide, self-defense, or sales of firearms. The policy chosen I have chosen is the Firearm ad Firearm Ammunition Tax Ordinance Policy.

Effective April 1, 2013, as provided in Sections 74-665 thru 74-675, Firearm Tax Ordinance, a $25 tax was imposed on the retail purchase of all firearms. As defined in this Ordinance, any retail dealer must register with the Department in the form and manner prescribed by the Department. Policies, rules and procedures for the registration process and forms shall be prescribed by the Department.

Once a person has registered, they will receive a packet including the pre-printed Firearm Tax Returns and Schedules issued by the Department that you are required to remit on a monthly basis.

It shall be the duty of every retail dealer to remit and report the tax due on sales of firearms purchased in Cook County on forms prescribed by the Department. After April 1, 2013, the first tax return and payment, if applicable, is due by May 20, 2013. Subsequent returns and payments are due on the 20th day of each month. Returns must be submitted even if no tax is due.

Firearms are sensitive products, and usually, it is discouraged to have free transportation of weapons. The general public and different organizations own firearms for protection, security and safety purposes (CSRS, 2018).

The federal government directly issues the policy, and the president has the right to amend and modify. The policy has been made to reduce the illegal transport and to legalize the transportation process of these weapons. In the previous ages, it had been observed that a lot of people were involved in smuggling of fireworks. Besides these, it was seen that the public, including domestic users and organizations, used to keep the different fireworks with them and used not to pay the taxation. The taxation is proof that the user has purchased all the fireworks by the legal permission of the government, and they will use it for legal purposes. The government has the right to suspend the license and legalization of the fireworks if the people do not pay tax. The taxes are the same as that of other taxes on buildings, property and other belongings. The policy is seen in the view of the circumstances and situation of the use of fireworks in different countries. The details about the policy are as follows.

Literature Review:

As far as the background is concerned, the firearms and firearms ammunition tax ordinance was first imposed in 1919 under the section of 4181 of revenue code. The revenue body of code has issued a document stating the importance of firearms and firearms ammunition tax in 1919 and said that this tax would be imposed on sellers and the ultimate users as well. The tax has been placed in the view of practice shown by the sellers and re-sellers to sell the firearms at a high rate. Such firearms are not legalized, and the government has the right to take such weapons back.

The various weapons and tools have different percentages of taxation, and it is said that if the sellers will pay the weapons in stock or if the consumer buys the weapon for the everyday use, both of them have to pay the tax. The users have to pay 10 per cent tax on pistols and revolvers, and the other weapons require 11 per cent tax. The users have to pay different percentages of taxation if he intends to buy different weapons. The decision is taken because of the import and export value of weapons. If someone is importing the tax, the same percentage have to be paid (RAND, 2018).

The taxes and their taxation percentages had been decided when these were manufactured for the first time. As soon as the new weapons are introduced, it becomes essential for the administration to issue the percentage of tax for that specific weapon. In the beginning, the Bureau of Tobacco, Alcohol, Firearms and Exclusives was responsible it collect and monitor the tax of firearms. Still, from 2003, the responsibility has been shared with the Alcohol and Tobacco tax and trade bureau. The further updates are being made according to the modification in the manufacturing and importing practices.

All the persons who are involved in manifesting and then selling or all the persons who are directly involved in the importing of weapons are required to pay the ammunition taxes. The person who intends to draw the weapons from the government belongings or wants to sell the weapons in the U.S. is also required to pay the tax. The imported goods are never allowed to be imported without paying the taxes. The taxes are imposed to ensure the safe transport of the weapons, and it is made to bring in the notice of the government that importer is involved in such activities (TaxVo, 2017).

The literature has shown that policy kept on changing regarding the purchase and sale of firearms, and the recent amendment was made in April 2013. The amendment has been made 74-567 tax ordinance that all the firearms more than the retail price of $25 will be imposed the tax. The users intend to buy the weapons in the range of this price or above, and then it is required to pay the tax. All the ordinary pistols and revolvers will be included in the taxation policy, and all the countries have to follow it for better implementation.

All the retail dealers who are involved in the selling of weapons or want to import the weapons are required to get registered with the Director of Department related to the firearms. Once the dealer got registered, he will be provided with the detailed guide of taxation on buying, selling and importing of the weapons. The dealers are in most of the cases are required to be registered because it is their part of the duty to import the weapon. After the completion of the process, it is said that the registered retailer will be responsible for paying the required duty of taxes with the quoted duration (ATF, 2014).

It is stated in the literature that there are some of the circumstances where the exemptions are implemented. The re-sellers and the dealers are not forced to pay the tax if they sell the weapon to the duty officer, administrator or government of the United States. The tax is exempt for any armed forces or national guards. The same criteria are for the alliance forces, and the dealers have to provide the evidence that they are selling the weapons to one of the mentioned governing bodies (Brunori, 2016).

Methods of data collection:

To conduct this research study, there will be a proper designed methodology; the mixed approach of primary and secondary data will be implemented. The secondary is collected by the information provided in the literature and official websites of the department. The articles on the importance of firearms and taxation policies will be studied. The secondary data is the one that is not collected by the research himself but is taken from the research of other authors. Moreover, it is seen that the website has provided a lot of information about the use of taxation policy and its different features.

Moving on, it has been decided to interview different people regarding the use of firearms and ammunition taxation policy. I have planned to interview one of the famous personalities of politics of America, and she is Toni Preckwinkle. She is a famous American Politician and is present CEO of Cook County board. A transcript of different questions have been arranged to ask her in the interview. She is one of the famous woman leaders and is a real example of woman leadership. She has been selected as an interview to know the importance of taxation policy and the ways by which this policy can be made better. The time will be taken from the American Politician, and she will be informed of the aim of the research study. The qualitative and quantitative data will be included in the research study. The participant will answer the asked questions to know the opinions on the taxation policy. One of the main questions will be on the recent amendment made in the policy.

Transcript of the questionnaire:

· What is the policy-making for the country like the U.S.?

· What is the importance of policy-making for the countries?

· Is it a good idea to present the exemptions on the taxation policy of firearms?

· Are you satisfied with the governing policy of taxation?

· Why the firearms being imported most of the times and what are the duties of leaders?

· Are you satisfied with the modifications in taxation policy?

· Do you think it is essential to implement the policy in the developed countries?




Success in the collection of data and problems encountered so far:

I have planned to interview one of the famous personalities of politics of America, and she is Toni Preckwinkle. She is a famous American Politician and is present CEO of Cook County board. A transcript of different questions have been arranged to ask her in the interview. She is one of the famous woman leaders and is a real example of woman leadership. She has been selected as an interview to know the importance of taxation policy and the ways by which this policy can be made better. The time will be taken from the American Politician, and she will be informed of the aim of the research study. The progress of the research study has reached to the level that I have talked to her assistant and asked for a suitable time for the interview.

I have encountered some of the problems in collecting the data as I have to arrange one more interview. The schedule of the selected interview is quite busy. I have a short time to collect the data. The reliability and validity of data can be confirmed at the end of the research. Moreover, I am not experienced to design the questionnaire for the research, so it was difficult for me to add the questions that are to be asked. It is expected that these problems will soon overcome and the project will be completed.




References ATF. (, 2014). Firearms – Guides – Importation & Verification of Firearms, Ammunition and Implements of War – Firearms and Ammunition Excise Tax (FAET). Retrieved from Brunori, D. (2016, 4, 26). Why Exactly Are We Taxing Guns? Retrieved from County, C. (2013). Firearm and Firearm Ammunition Tax. Retrieved from CSRS. (, 2018). Guns, Excise Taxes, Wildlife Restoration, and the National Firearms Act. Retrieved from RAND. (2018, 3 2). Firearm and Ammunition Taxes. Retrieved from TaxVoxRSS. (, 2017). New Gun And Ammo Taxes Sound Like Promising Ways To Reduce Gun Violence. But There Are Problems. Retrieved from Tax Policy Centre: TTB. (, 2013). Firearms and Ammunition Excise Tax. Retrieved from

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