Bill Text - HB1590 (2016)

(New Title) relative of taxation of short-term rentals.


Revision: June 7, 2016, midnight

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HB 1590-FN-A-LOCAL - VERSION ADOPTED BY BOTH BODIES

11Feb2016... 0287h

05/12/2016   1802s

1June2016... 2069CofC

1June2016... 2164EBA

2016 SESSION

\t16-2576

\t09/10

 

HOUSE BILL\t1590-FN-A-LOCAL

 

AN ACT\trelative to taxation of short-term rentals.

 

SPONSORS:\tRep. Butler, Carr. 7; Sen. Fuller Clark, Dist 21

 

COMMITTEE:\tCommerce and Consumer Affairs

 

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AMENDED ANALYSIS

\tThis bill requires advertisements of short-term rentals to display the meals and rooms license number of the operator.  

 

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\t\tMatter which is either (a) all new or (b) repealed and reenacted appears in regular type.

11Feb2016... 0287h\t16-2576

05/12/2016   1802s\t09/10

1June2016... 2069CofC

1June2016... 2164EBA

STATE OF NEW HAMPSHIRE

 

In the Year of Our Lord Two Thousand Sixteen

 

AN ACT\trelative to taxation of short-term rentals.

 

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

 

\t1  New Paragraph; Meals and Rooms Tax; Definition of Short-Term Rental.  Amend RSA 78-A:3 by inserting after paragraph XIX the following new paragraph:

\t\tXX.  "Short-term rental" means the rental of one or more rooms in a residential unit for occupancy for tourist or transient use for less than 185 consecutive days.

\t2  New Section; Meals and Rooms Tax; Advertisements of Short-Term Rentals.  Amend RSA 78-A by inserting after section 4 the following new section:

\t78-A:4-a  Advertisements of Short-Term Rentals.  Any advertisement for a short-term rental by print, display, publication, distribution, or online listing offering a short-term rental shall include the meals and rooms license number of the operator, as defined in RSA 78-A:3, IV.  Violation of the provisions of this section may result in a warning from the department of revenue administration that the operator's license may be revoked, suspended, or denied.  The warning shall include notification to the operator of his or her obligation to obtain a meals and rooms license and pay the meals and rooms tax under this chapter.  Subsequent violations of the provisions of this section may constitute sufficient cause for revocation, suspension, or denial of license.  Nothing in this section shall be construed to change or alter the nature of the use of a property for the purpose of determining compliance with a local zoning ordinance.

\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\tAmended 5/24/16

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HB 1590-FN-A-LOCAL- FISCAL NOTE

 

AN ACT\trelative of taxation of short-term rentals.

 

 

FISCAL IMPACT:

The Department of Revenue Administration states this bill, as amended by the Senate (Amendment #2016-1802s), will have no fiscal impact on state, county and local revenue or expenditures.

 

METHODOLOGY:

The Department of Revenue Administration states there is no fiscal impact from this bill as it only requires meals and rentals operators who advertise their short term rental business to display their meals and rentals license number in the advertisement.

 

 

 

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