There are several initiatives that could benefit gun owners on the ballot in states like Arkansas, Massachusetts, and Colorado Tuesday, but in addition to those statewide referendums there's also an intriguing proposal for voters in Lea County, New Mexico: a small raise on the county's gross receipts tax that would be used to fight new gun control laws adopted by the state legislature in Santa Fe. 

If approved, businesses in unincorporated areas of Lea County would face an additional penny of tax for every $100 in taxable sales. Or, to put it another way, shoppers in those unincorporated portions of Lea County could be expected to pay an addition penny for every $100 in taxable purchases, since most businesses will probably pass these taxes on to consumers. 

The proposal has generated online discourse, with one resident commenting, "At the end of the day, it's our tax dollars, and we deserve answers." Another urged voters to oppose the measure, stating, "Did you know there is a tax increase on this ballot? Show up and vote against this."

The measure was added to the ballot in August following a unanimous vote by Lea County commissioners. State Rep. Randall Pettigrew, who represents Lea County, petitioned for the measure, citing concerns over recent state legislation that he believes infringes on gun rights.

"I was struggling with this until I realized I'm not voting to raise taxes. I'm voting to allow our citizens in our county to choose whether they want to pay a little more to defend their rights," Pettigrew said during an August Lea County Board of County Commissioners meeting.

"Many of these are bad pieces of legislation in my opinion that infringe upon the rights of law-abiding citizens," Pettigrew added during the August commission meeting. He referred specifically to Senate Bill 5 and House Bill 149, which restrict where guns can be carried near polling places and establish a seven-day waiting period for firearm purchases in New Mexico.

Supporters say the tax could generate about $900,000 a year to wage legal fights against government overreach, including attempts to infringe on our right to keep and bear arms. 

I'm generally not a fan of new taxes, but after giving this some thought I think I'm in favor of the proposal. Anti-gun locales often get pro bono help in defending their laws (or suing gun makers) from both private firms, gun control organizations, and even state-funded programs like the University of Minnesota Law School's Gun Violence Prevention Clinic. I wish that we had a similar network in place for defending our Second Amendment rights, but we don't, and this would at least ensure a steady stream of funding to fight legislative overreach (though the money generated wouldn't solely be used to fight government overreach on guns). 

If adopted, though, the new tax might face a legal challenge of its own.

KOAT legal expert John Day said the fund might violate New Mexico's anti-donation clause, which prohibits public money from benefiting private individuals.

"A lot of issues here that we haven't really seen before," Day said.

"It depends on what the county's going to use the money for. If it's for public purpose that benefits everybody in the county, in the eyes of the county, that's one thing. If it is to benefit private individuals or provide some kind of defense to private individuals or litigation, that's a different story," Day added.

That shouldn't be an issue, at least if the funds are used to go after new gun control laws. Those laws, after all, are aimed at citizens in general, including those who aren't currently exercising their right to keep and bear arms, so it shouldn't be difficult to ensure that the money that's spent is for a public purpose like protecting our Second Amendment rights. 

As far as I'm aware, Lea County is the first in the nation to propose this kind of fund. If the proposed tax increase is approved tomorrow, I could see this idea spreading far beyond the borders of New Mexico. We'll be watching the results with interest, and this will be one of the races I'll be covering over at Hot Air tomorrow night for the site's Election Night live blog.