Synopsis As Introduced Amends the Firearm Owners Identification Card Act. Provides that a unit of local government, including a home rule unit, may not assess any fee or tax on any firearm or firearm ammunition, other than a retailers' occupation tax imposed under the Home Rule County Retailers' Occupation Tax Law, the Home Rule Municipal Retailers' Occupation Tax Act, or the Non-Home Rule Municipal Retailers' Occupation Tax Act. Provides that the assessment of fees or taxes on firearms or firearm ammunition, except as otherwise provided in this provision are exclusive powers and functions of the State. Provides that this provision is a denial and limitation of home rule powers and functions under subsection (h) of Section 6 of Article VII of the Illinois Constitution. Effective immediately.