I have a better idea. Abolish the tax and let the free market decide where and how many shooting ranges to build.
Exactly!
After all, Congress can't even accomplish what it has to do without this increased work load like securing borders, balancing budgets, and actually coming up with a budget!
Just a little too much freedom for a thing like Congress to ever consider.
I’ve a better idea than that: how about enforcing already existing Federal law concerning ranges:
10 USC § 4309 - RIFLE RANGES: AVAILABILITY FOR USE BY MEMBERS AND CIVILIANS
(a) Ranges Available.— All rifle ranges constructed in whole or in part with funds provided by the United States may be used by members of the armed forces and by persons capable of bearing arms.
(b) Military Ranges.—
(1) In the case of a rifle range referred to in subsection (a) that is located on a military installation, the Secretary concerned may establish reasonable fees for the use by civilians of that rifle range to cover the material and supply costs incurred by the armed forces to make that rifle range available to civilians.
(2) Fees collected pursuant to paragraph (1) in connection with the use of a rifle range shall be credited to the appropriation available for the operation and maintenance of that rifle range and shall be available for the operation and maintenance of that rifle range.
(3) Use of a rifle range referred to in paragraph (1) by civilians may not interfere with the use of the range by members of the armed forces.
(c) Regulations.— Regulations to carry out this section with respect to a rifle range shall be prescribed, subject to the approval of the Secretary concerned, by the authorities controlling the rifle range.
Use the excise tax to pay the ‘reasonable fees’.
There is no free market when siting and building firing ranges is the goal. Local municipalities and neighbors make it very hard to build or improve a range. A lot of existing ranges were located in the boondocks when started. Now, due to urban sprawl, they are surrounded by houses. The new neighbors complain about the noise and hours, just as they do about farm smells and farm tractor noise.
That is why range preservation laws are necessary in every state. Such laws say existing ranges can’t be declared a nuisance and shut down just because of neighbor complaints. The laws do not trump safety, so shooters at any range must be careful that no bullets leave the property. Don’t shoot without careful aiming and all aiming must be below the backstops. My range has banned fast draws and shooting at metal targets or targets near the ground to lessen the chance of ricochets.