HB90 (2007) Detail

Establishing a committee to study the feasibility of imposing a luxury sales tax and an amusements tax.


HB 90 – AS INTRODUCED

2007 SESSION

07-0427

09/10

HOUSE BILL 90

AN ACT establishing a committee to study the feasibility of imposing a luxury sales tax and an amusements tax.

SPONSORS: Rep. Weed, Ches 3

COMMITTEE: Ways and Means

ANALYSIS

This bill establishes a committee to study the feasibility of imposing a luxury sales tax and an amusements tax.

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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.

07-0427

09/10

STATE OF NEW HAMPSHIRE

In the Year of Our Lord Two Thousand Seven

AN ACT establishing a committee to study the feasibility of imposing a luxury sales tax and an amusements tax.

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

1 Committee Established. There is established a committee to study the feasibility of imposing a luxury sales tax and an amusements tax.

2 Membership and Compensation.

I. The members of the committee shall be as follows:

(a) Three members of the house of representatives, appointed by the speaker of the house.

(b) Three members of the senate, appointed by the president of the senate.

II. Members of the committee shall receive mileage at the legislative rate when attending to the duties of the committee.

3 Duties. The committee shall study the feasibility of imposing a luxury tax and an amusements tax. The committee shall consider whether such items as automobiles, watercraft, private airplanes, OHRVs, fur coats, and swimming pools should be taxed as luxuries at the time of retail sale and the types of amusements which could be taxed under an amusements tax.

4 Chairperson; Quorum. The members of the study committee shall elect a chairperson from among the members. The first meeting of the committee shall be called by the first-named house member. The first meeting of the committee shall be held within 45 days of the effective date of this section. Four members of the committee shall constitute a quorum.

5 Report. The committee shall report its findings and any recommendations for proposed legislation to the speaker of the house of representatives, the senate president, the house clerk, the senate clerk, the governor, and the state library on or before November 1, 2007.

6 Effective Date. This act shall take effect upon its passage.