HB 1317-FN-A - AS INTRODUCED
2018 SESSION
18-2415
10/04
HOUSE BILL 1317-FN-A
AN ACT exempting occupancies over 30 days from the rooms and meals tax.
SPONSORS: Rep. Fromuth, Hills. 7
COMMITTEE: Ways and Means
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ANALYSIS
This bill excludes from the occupancies taxable under the meals and rooms tax long-term occupancies for at least 30 days.
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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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
18-2415
10/04
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Eighteen
AN ACT exempting occupancies over 30 days from the rooms and meals tax.
Be it Enacted by the Senate and House of Representatives in General Court convened:
1 Tax on Meals and Rooms; Occupancy; Long-term Resident. Amend RSA 78-A:3, V to read as follows:
V. "Occupant'' means any person who, for rent paid, uses, possesses, or has a right to use or possess any room in a hotel under any lease, concession, permit, right of access, license, or agreement. The term does not include a [permanent] long-term resident.
2 Tax on Meals and Rooms; Occupancy; Punctuation Corrected. Amend RSA 78-A:3, VI(b)(1) to read as follows:
(1) Occupancy by a [permanent] long-term resident, or by an employee of an operator when the occupancy is granted to the employee as pay for his employment, or any occupancy furnished in a seasonal camp for children under the age of 18 years; or
3 Tax on Medals and Rooms; Definition of Permanent Resident. Amend RSA 78-A:3, VII to read as follows:
VII. "[Permanent]Long-term resident'' means any occupant who has occupied any room in a hotel for at least [185] 30 consecutive days.
4 Effective Date. This act shall take effect July 1, 2018.
18-2415
10/18/17
HB 1317-FN-A- FISCAL NOTE
AS INTRODUCED
AN ACT exempting occupancies over 30 days from the rooms and meals tax.
FISCAL IMPACT: [ X ] State [ ] County [ X ] Local [ ] None
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| Estimated Increase / (Decrease) | |||
STATE: | FY 2019 | FY 2020 | FY 2021 | FY 2022 |
Appropriation | $0 | $0 | $0 | $0 |
Revenue | Indeterminable Decrease | Indeterminable Decrease | Indeterminable Decrease | Indeterminable Decrease |
Expenditures | $0 | $0 | $0 | $0 |
Funding Source: | [ X ] General [ ] Education [ ] Highway [ ] Other | |||
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LOCAL: |
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Revenue | Indeterminable Decrease | Indeterminable Decrease | Indeterminable Decrease | Indeterminable Decrease |
Expenditures | $0 | $0 | $0 | $0 |
METHODOLOGY:
This bill decreases the number of days of occupancy subject to the meals and rooms tax from over 185 days to over 30 days. The bill also changes the term "permanent resident" to "long term resident", defining "long term resident" as occupying any room in a hotel for at least 30 consective days. By exempting occupancies over 30 days from the meals and rooms tax, there will be an indeterminable decrease in State and local revenue, however the Department is not able to determine the exact fiscal impact because it does not collect data on the number of days each occupant occupies a room to determine the potential revenue loss. The Department would need to update all necessary tax return forms and electronic management and telefile systems; however, the Department would be able to administer this bill without any additional costs.
AGENCIES CONTACTED:
Department of Revenue Administration
| Date | Body | Type |
|---|---|---|
| Jan. 11, 2018 | House | Hearing |
| Jan. 24, 2018 | House | Exec Session |
| House | Floor Vote | |
| Feb. 7, 2018 | House | Floor Vote |
| Feb. 22, 2018 | House | Floor Vote |
Feb. 22, 2018: Inexpedient to Legislate: MA VV 02/22/2018 HJ 5 P. 15
Feb. 7, 2018: Committee Report: Inexpedient to Legislate (Vote 23-0; CC)
: Committee Report: Inexpedient to Legislate (Vote 23-0; CC)
Feb. 22, 2018: Committee Report: Inexpedient to Legislate for 02/22/2018 (Vote 23-0; CC) HC 7 P. 12
Jan. 24, 2018: Executive Session: 01/24/2018 LOB 202
Jan. 24, 2018: Full Committee Work Session: 01/24/2018 11:00 AM LOB 202
Jan. 11, 2018: Public Hearing: 01/11/2018 01:30 PM LOB 202
Jan. 3, 2018: Introduced 01/03/2018 and referred to Ways and Means HJ 1 P. 6