I agree. The closer to The People the better. (I wonder if that's because we know where they live... and they know it? LOL)
So, can we assume you would have no problem with heavily increased taxes on guns if they are imposed by a state, county or local government instead of the federal government? Granted, we have a Constitutionally guaranteed right to keep and bear arms, but the Courts have decided that right is not absolute and that gun control measures are Constitutional (See: the Heller and McDonald decisions).
No, because through the 14th and 15th amendments the bill of rights is incorporated to the states. So local laws must still follow the constitution, but wherever the consitution is silent, then the State consitutions govern what the localities can and cannot do.
To me the chain is as follows. The people devolve power to the state governments, which then devolve power to lower levels of government as they see fit. The people also devolve power to the federal government, and the federal consitution determines the split in power between the federal government and the state governments.
But, there is no Constitutional prohibition upon taxing firearms. We already have them so the Constitutional question is settled. The only thing left to decide is how much.
Wrong, a special tax just for firearms violates the "shall not infringe" part of the amendment. A general tax that applies across the board to all products is the power of the Government and thus is not an infringement. A special tax designed just to effect firearms is an Infringement, pretty simple concept.