Fred Lutger, owner of Freddie Bear Sports, shows a Smith &amp; Wesson Lady Smith pistol being offered for sale at his store on October 18, 2012 in Tinley Park, Illinois. Facing a $267.5 million fiscal 2013 budget gap, Cook County, which includes the City of Chicago and suburbs, has proposed a tax of 5 cents per bullet and $25 on each firearm sold at gun and sporting goods stores in the county. Lutger, who has owned Freddie Bear Sports for 35 years, is concerned with the impact the tax will have on his store which is located about 2 miles from the county line.