HB 899-FN-A – AS INTRODUCED

2007 SESSION

07-0378

09/10

HOUSE BILL 899-FN-A

AN ACT assessing a fee on water withdrawn for sale or resale from water supply sources in the state.

SPONSORS: Rep. Martin, Carr 5; Rep. Dunn, Ches 3

COMMITTEE: Resources, Recreation and Development

ANALYSIS

This bill establishes a fee of $.10 per gallon of water withdrawn in excess of 50,000 gallons per day from a water supply source in New Hampshire for the purpose of sale or resale. The fee is to be paid to the department of revenue administration

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Explanation:    Matter added to current law appears in bold italics.

Matter removed from current law appears [in brackets and struckthrough.]

Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.

07-0378

09/10

STATE OF NEW HAMPSHIRE

In the Year of Our Lord Two Thousand Seven

AN ACT assessing a fee on water withdrawn for sale or resale from water supply sources in the state.

Be it Enacted by the Senate and House of Representatives in General Court convened:

1 New Chapter; Water Withdrawal Fee. Amend RSA by inserting after chapter 83-F the following new chapter:

CHAPTER 83-G

WATER WITHDRAWAL FEE

83-G:1 Definitions. In this chapter:

I. “Commissioner” means the commissioner of the department of revenue administration.

II. “Department” means the department of revenue administration.

83-G:2 Water Withdrawal Fee.

I. Any person who withdraws water in excess of 50,000 gallons per day for the purpose of sale or resale shall register with the department.

II. Except as provided in paragraph III, a fee of $.10 per gallon of water withdrawn from a water supply source in New Hampshire for the purpose of sale or resale shall be assessed at the time of withdrawal.

III. This fee shall not be assessed on:

(a) Any person who withdraws water from a public water supply in an amount less than 50,000 gallons per day.

(b) Any municipality withdrawing water for use as the municipal water supply.

IV. The fee established by this section shall paid to the department. For purposes of determining the amount of the fee assessed, each person liable for the fee shall, on or before January 15, April 15, June 15, and September 15 of each year, render a return to the department on forms prescribed and furnished by the department. Such return shall show the total number of gallons withdrawn during the previous quarter, together with such other information as the department may require for the reasonable administration of this section. For failure to pay any part of the fees provided for under this section when due, 10 percent of such fees shall be added and collected by the commissioner.

83-G:3 Rulemaking. The commissioner shall adopt rules, under RSA 541-A, relative to:

I. The method of registration and the form and method of the payment of water withdrawal fees required by this chapter.

II. The administration of the water withdrawal fee.

III. The recovery of any water withdrawal fee or penalties imposed pursuant to RSA 21-J.

2 New Subparagraph; License Information. Amend RSA 143:11, I by inserting after subparagraph (d) the following new subparagraph:

(e) The names and information of licensees and provisional licensees under this section shall be provided to the department of revenue administration for the purpose of the administration of the water withdrawal fee under RSA 83-G:2.

3 Effective Date. This act shall take effect July 1, 2007.

LBAO

07-0378

01/31/07

HB 899-FN-A - FISCAL NOTE

AN ACT assessing a fee on water withdrawn for sale or resale from water supply sources in the state.

FISCAL IMPACT:

Due to time constraints, the Office of Legislative Budget Assistant is unable to provide a fiscal note for this bill at this time. When completed, the fiscal note will be forwarded to the House Clerk's Office.