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. "PermanentLong-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.

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 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 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. "Long-term resident'' means any occupant who has occupied any room in a hotel for at least 30 consecutive days.

4 Effective Date. This act shall take effect July 1, 2018.