Revision: Dec. 10, 2009, midnight
HB 1445-FN-A-LOCAL – AS INTRODUCED
2010 SESSION
09/05
HOUSE BILL 1445-FN-A-LOCAL
AN ACT eliminating the meals and rooms tax on campsites.
SPONSORS: Rep. H. Richardson, Coos 2; Rep. Boutin, Merr 9; Rep. Chandler, Carr 1; Rep. Ingersoll, Coos 4; Rep. Swinford, Belk 5; Sen. Letourneau, Dist 19; Sen. Gallus, Dist 1
This bill eliminates the meals and rooms tax on campsites.
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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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
10-2018
09/05
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Ten
AN ACT eliminating the meals and rooms tax on campsites.
Be it Enacted by the Senate and House of Representatives in General Court convened:
1 Meals and Rooms Tax; Definition of Hotel; Campsites. Amend the introductory paragraph of RSA 78-A:3, III to read as follows:
III. “Hotel” means an establishment which holds itself out to the public by offering sleeping accommodations for rent, whether or not the major portion of its operating receipts is derived from sleeping accommodations. The term includes, but is not limited to, inns, motels, tourist homes and cabins, ski dormitories, ski lodges, lodging homes, rooming houses, furnished room houses, boarding houses, private clubs, hostels, cottages, camps, [campsites,] chalets, barracks, dormitories, and apartments. The term does not include the following:
2 Effective Date. This act shall take effect upon its passage.
LBAO
10-2018
11/23/09
HB 1445-FN-A-LOCAL - FISCAL NOTE
AN ACT eliminating the meals and rooms tax on campsites.
FISCAL IMPACT:
The Department of Revenue Administration states this bill would decrease state general fund revenue by $3,500,000 in FY 2010, $4,100,000 in FY 2011, and by an indeterminable amount in FY 2012 and each year thereafter. This bill will have no fiscal impact on state, county, and local expenditures, or county and local revenue.
METHODOLOGY:
The Department of Revenue Administration states this bill would eliminate the meals and rooms tax on campsites. The Department could administer this bill within their existing budget. The Department assumes any taxes received by the Department prior to passage of this bill would be kept as appropriate revenues, which as of 11/3/09 was approximately $500,000. As a result, the Department estimates state revenue would decrease by $3,500,000 in FY 2010 ($4,000,000 initial estimate - $500,000 received), and $4,100,000 in FY 2011. The Department has not made any projections beyond FY 2011 and as a result cannot determine the fiscal impact in FY 2012 and each year thereafter at this time.