HB 1641-FN-A-LOCAL – AS INTRODUCED
2010 SESSION
08/09
HOUSE BILL 1641-FN-A-LOCAL
AN ACT repealing certain tax and fee increases in the 2010-2011 budget on July 1, 2014.
SPONSORS: Rep. Pepino, Hills 11; Rep. Pratt, Hills 7; Rep. Itse, Rock 9
This bill repeals certain tax and fee increases in the 2010 – 2011 budget on July 1, 2014.
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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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
10-2703
08/09
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Ten
AN ACT repealing certain tax and fee increases in the 2010-2011 budget on July 1, 2014.
Be it Enacted by the Senate and House of Representatives in General Court convened:
1 Health Facility Licensure. RSA 151:5 is repealed and reenacted to read as follows:
151:5 Licenses.
I. Licenses issued hereunder shall expire one year after the date of issuance, or upon such uniform dates annually, as the department of health and human services shall prescribe by rule. Licenses shall be issued only for the premises and persons named in the application, and shall not be transferable or assignable. Licenses shall be posted in a conspicuous place on the licensed premises. Fees for an annual license shall be:
(a) Facilities with inpatient beds; $2.50 per bed per year.
(b) Laboratories; $65 per year for each category of testing licensed.
(c) Facilities without inpatient beds; $50 per year.
(d) Home health care providers; $20.00 per year.
II. “Inpatient bed” in this section means a bed held out for continuous overnight occupancy.
2 Condominium Application Fees. Amend RSA 356-B:51, VII to read as follows:
VII. Each application shall be accompanied by a fee in an amount equal to [$50] $30 per unit, except that the initial application fee shall be not less than [$600] $300 nor more than [$5,000] $2,000, and the fee for any application for registration of additional units shall be not less than [$400] $200 nor more than [$5,000] $2,000.
3 Land Sales Application Fees. Amend RSA 356-B:5, VII to read as follows:
VII. Every application shall be accompanied by a fee in an amount equal to [$60] $30 per lot, parcel, unit or interest, except that the initial application fee shall not be less than [$600] $300 nor more than [$5,000] $2,000, and the fee for any application for registration of additional lots, parcels, units or interests shall not be less than [$400] $200 nor more than [$2,000] $5,000.
4 Motor Vehicle Fees. Amend RSA 261:141, III(g)-(o) to read as follows:
(g)[(1)] For all motor vehicles other than those in RSA 261:141, I:
0-3000 lbs. $31.20 ($2.60 per month) [(plus a $30 surcharge)]
3001-5000 lbs. $43.20 ($3.60 per month) [(plus a $30 surcharge)]
5001-8000 lbs. $55.20 ($4.60 per month) [(plus a $45 surcharge)]
8001-73,280 lbs. $.96 per hundred lbs. gross weight [(plus a $45 surcharge)
10,001-26,000 lbs. $.96 per hundred lbs. gross weight (plus a $55 surcharge)
26,001-73,280 lbs. $.96 per hundred lbs. gross weight (plus a $75 surcharge).
(2) Any surcharge under subparagraph (1) shall be prorated accordingly in the case of registrations issued for more or less than a 12-month period.]
(h) Truck-tractors to be used in conjunction with a semi-trailer, gross weight shall include the weight of such tractors, the weight of the heaviest semi-trailer to be used therewith, and the weight of the maximum load to be carried thereby: up to 73,280 pounds $.96 per 100 pounds gross weight [plus a $75 surcharge], over 73,280 pounds--$1.44 shall be charged for each 100 pounds gross weight or portion thereof in excess of 73,280 pounds. [Any surcharge shall be prorated accordingly in the case of registrations issued for more or less than a 12-month period.]
(i) Each additional semi-trailer used in conjunction with such truck-tractor--$24.00.
(j) For semi-trailers or automobile utility trailers (the weight of the trailer shall include the maximum load to be carried thereby):
0-1000 lbs. $[8.00] 3.00
1001-1500 lbs. [11.00] 6.00
1501-3000 lbs. [17.00] 12.00
3001-5000 lbs. [34.00] 24.00
5001-8000 lbs. [46.00] 36.00
8001-up [.90] .60 per hundred lbs. gross weight.
(k) For each semi-trailer not registered in connection with a truck-tractor, the gross weight shall include the weight of such trailer and the weight of the maximum load to be carried thereby. The registration fee shall be [$.90] $.60 per hundred lbs. gross weight and such trailer shall not be registered for less than 10,000 lbs.
(l) For equipment mounted on trucks of which the equipment is an integral part of the unit and the truck is not capable of carrying freight or merchandise, the registration fee shall be 1/3 of the regular fee charged as determined by the corresponding weight chart specified in subparagraph (i).
(m) For each farm truck or combination of motor type tractor and semi-trailer used only for transportation of agricultural products produced on and meant to be used in connection with the operation of a farm or farms owned, operated, or occupied by the registrant, for the first 16,000 pounds--$24, for any additional weight above 16,000 pounds--$.74 per hundred weight.
(n) For each additional or extra semi-trailer used in connection with a motor type tractor registered for farm purposes--$24. (In the event that a farm truck registered under the $24 fee as provided in this subparagraph and thereafter registered for general use during the same registration year, such fee shall be applied toward the fee for such general registration.)
(o) For each motorcycle--[$25] $15.
5 Fee for Transfer of Motor Vehicle Registration. Amend RSA 261:141, VII(b) to read as follows:
(b) For the transfer of the registration of any motor vehicle, trailer, semi-trailer or tractor for that of another motor vehicle, trailer, semi-trailer or tractor previously registered pursuant to this chapter--[$25] $10.
6 Tax on Transfer of Real Property; Definition of “Real Estate Holding Company” Amended. Amend RSA 78-B:1-a, VI to read as follows:
VI. “Real estate holding company” means [an] a business organization, as defined in RSA 77-A:1, I, which is engaged principally in the business of owning, holding, selling, or leasing real estate and which owns real estate or an interest in real estate within the state.
7 Taxation of Interest and Dividends; Who Taxable. Amend RSA 77:3, I(b) to read as follows:
(b) Partnerships, limited liability companies, associations, and trusts, the beneficial interest in which is not represented by transferable shares, whose gross interest and dividend income from all sources exceeds $2,400 during the taxable year, but not including a qualified investment company as defined in RSA 77-A:1, XXI, or a trust comprising a part of an employee benefit plan, as defined in the Employee Retirement Income Security Act of 1974, section 3.
8 Taxation of Interest and Dividends; What Taxable. RSA 77:4, III is repealed and reenacted to read as follows:
III. Dividends, other than stock dividends paid in new stock of the partnership, limited liability company, association, or trust issuing the same, on shares in partnerships, limited liability companies, associations, or trusts the beneficial interest in which is represented by transferable shares.
9 New Sections; Taxation of Interests and Dividends; Partnerships and Limited Liability Companies. Amend RSA 77 by inserting after section 14 the following new sections:
77:14-a Partnerships and Limited Liability Companies. Partnerships and limited liability companies having a usual place of business in this state, any member of which is an inhabitant thereof, shall be subject to taxes imposed by this chapter. If any of the members of the partnership or limited liability company are not inhabitants of this state only so much of the income thereof as is proportionate to the aggregate interest of the partners or members who are inhabitants of this state in the profits of the partnership or limited liability company shall be taxed.
77:14-b Partners and Members. The tax shall be assessed on such a partnership or limited liability company by the name under which it does business, and the partners or members shall not be taxed with respect to the taxable income derived by them from such a partnership or limited liability company.
77:14-c Members of Partnership or Limited Liability Company Outside the State. An inhabitant of this state who is a member of a partnership or limited liability company having no usual place of business in this state, who receives income from such partnership or limited liability company derived from such a source that it would be taxable if received directly from such source by such partner or member, shall as to such income be subject to the taxes imposed by this chapter.
77:14-d Application of Sections. RSA 77:14-a to 14-d shall apply, so far as apt, to associations and trusts, but not to partnerships, limited liability companies, associations, and trusts the beneficial interest in which is represented by transferable shares.
10 Repeal. RSA 77:1-a, relative to definitions, is repealed.
11 Applicability. Sections 7 – 10 of this act shall apply for taxable periods ending on or after December 31, 2010.
12 Repeals. The following are repealed:
I. RSA 21-J:13, XIII, relative to rulemaking for the tax on gambling winnings.
II. RSA 77:38-50, relative to taxes on gaming winnings.
III. RSA 77-A:6, I-a, relative to requiring all business to file a return on gains and losses with the business profits tax.
IV. RSA 77:1-a, relative to definitions.
13 Effective Date. This act shall take effect July 1, 2014.
LBAO
10-2703
12/15/09
HB 1641-FN-A-LOCAL - FISCAL NOTE
AN ACT repealing certain tax and fee increases in the 2010-2011 budget on July 1, 2014.
FISCAL IMPACT:
The Legislative Budget Assistant has determined that this legislation will not have a fiscal impact in fiscal years 2010 through 2014.
METHODOLOGY:
The Departments of Safety, Revenue Administration, Health and Human Services, and Lottery Commission state that this bill will have a substantial indeterminable fiscal impact. However, with an effective date of FY 2015, the estimated fiscal impact is beyond the period that fiscal notes for this session are prepared.