Bill Text - HB1173 (2016)

Relative to the collection of information about revenue from the meals and rooms tax.


Revision: Dec. 14, 2015, midnight

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HB 1173-FN - AS INTRODUCED

 

2016 SESSION

\t16-2421

\t09/10

 

HOUSE BILL\t1173-FN

 

AN ACT\trelative to the collection of information about revenue from the meals and rooms tax.

 

SPONSORS:\tRep. Cushing, Rock. 21

 

COMMITTEE:\tWays and Means

 

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ANALYSIS

 

\tThis bill requires the department of revenue administration to collect information necessary to determine the total amount of revenue collected from the meals and rooms tax in each municipality and provide its determination of the total amount of revenue collected to the governing body of each municipality.

 

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Explanation:\tMatter added to current law appears in bold italics.

\t\tMatter removed from current law appears [in brackets and struckthrough.]

\t\tMatter which is either (a) all new or (b) repealed and reenacted appears in regular type.

\t16-2421

\t09/10

 

STATE OF NEW HAMPSHIRE

 

In the Year of Our Lord Two Thousand Sixteen

 

AN ACT\trelative to the collection of information about revenue from the meals and rooms tax.

 

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

 

\t1  New Subparagraph; Exception from Confidential Records Requirement.  Amend RSA 21-J:14, IV by inserting after subparagraph (c) the following new subparagraph:

\t\t\t(d)  Disclosure of  the total amount of revenue collected from the meals and rooms tax in each municipality pursuant to RSA 78-A:19-a.

\t2  New Section; Meals and Rooms Tax; Collection and Disclosure of Revenue Information.  Amend RSA 78-A by inserting after section 19 the following new section:

\t78-A:19-a  Collection and Disclosure of Revenue Information.  The department shall collect information about the revenue collected from the meals and rooms tax in each municipality necessary to  determine the total amount of meals and rooms tax revenue collected in each municipality.  The department shall make its determination of the total amount of meals and room tax revenue collected in a municipality available to the governing body of such municipality.

\t3  Effective Date.  This act shall take effect 60 days after its passage.

 

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\t\t\t\t\t\t\t\t\t\t\t16-2421

\t\t\t\t\t\t\t\t\t\t\t10/26/15

 

1173-FN - FISCAL NOTE

 

AN ACT\trelative to the collection of information about revenue from the meals and rooms tax.

 

 

FISCAL IMPACT:

The Department of Revenue of Administration states this bill, as introduced, will increase state expenditures by an indeterminable amount and have an indeterminable impact on state revenues in FY 2016 and each year thereafter.  There is no fiscal impact on county and local expenditures or revenue.

 

METHODOLOGY:

The Department of Revenue Administration states this bill requires the Department to collect information to determine the total amount of revenue collected from the meals and rooms tax in each municipality and make available its determination of the total amount of revenue collected to the governing body of each municipality.  To implement the proposed legislation the Department will need to draft new rules, create new forms, and instruct vendors to update their e-file and telefile systems for meals and rooms operators to be able to report the municipality where the meals and rooms revenue is collected.  The Department states these changes will increase state expenditures by an indeterminable amount.  The Department states there may be an indeterminable impact on state revenue due to taxpayer concern regarding the confidentiality of their taxpayer information.  The Department's current policy does not allow for the disclosure of taxpayer information in the aggregate of fewer than 10 taxpayers on a sub state level, which follows the Internal Revenue Service's policy on disclosure of taxpayer information.  The Department notes that depending on when the legislation actually passes the Department nor meals and rooms vendors may not have the time necessary to make the changes needed to collect and report the data for revenues received in FY 2017.

 

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