We pay taxes for lots of rights. Some are necessary. We have the right to move freely but pay taxes to upkeep the roads we freely move on. Certain roads and highways are more convenient or faster, and we pay additional taxes to utilize those roads and highways as tolls.
I'm fine with $100 for 5 years as it costs money to produce the ID's and do things like background checks. Given all that is required is a 4 hour class and in some towns some range time, I can't exactly complain. Nothing wrong with asking people to invest 4 hours into a LTC class to ensure can safely handle a firearm and you don't lose your rights by violating law, the constitutionality of said laws not withstanding. MA stays out of the instruction side of things other than giving a basic outline of what should be covered.
Ideally, your firearms safety training card would replace the LTC, you'd show that when you purchase a gun, do the 4473, and the state would stay out of licensing, as it's a pointless expense for the individual and the state given the redundancy of a 4473 and a LTC.
EDIT: You know, instead of meme'ing a genuine reply with a laughing emoji, you could say what you disagree with.