1 New Subparagraph; Department of Revenue Administration; Department Records; Disclosure. Amend RSA 21-J:14, V by inserting after subparagraph (h) the following new subparagraph:

(i) The department shall make available the total amount of revenue collected from occupancies, taxable meals, and gross rental receipts under the meals and rooms tax in each town, city, or unincorporated place pursuant to RSA 78-A:19-a.

2 New Section; Tax on Meals and Rooms; Collection and Disclosure. Amend RSA 78-A by inserting after section 19 the following new section:

78-A:19-a Collection and Disclosure of Revenue Information.

I. The department shall acquire from operators the necessary information on the revenue collected due to occupancies, taxable meals, and gross rental receipts under this chapter in each town, city, or unincorporated place to determine the total amount of meals and rooms tax revenue collected due to occupancies, taxable meals, and gross rental receipts in each town, city, or unincorporated place.

II. The department shall make its determination of the total amount of meals and room tax revenue collected due to occupancies, taxable meals, and gross rental receipts under this chapter in each town, city, or unincorporated place in this state and annually provide the information in a report to the chairpersons of the house and senate ways and means committees. When issued, the report shall be a public document.

III. The department shall make available to operators information for the electronic deposit or other payment of the one percent of tax collected to the town or city treasurer and procedures for verification of such payments.

3 Imposition of Tax. Amend RSA 78-A:6, III to read as follows:

III. The operator shall collect the taxes imposed by this section and shall pay them over to the state as provided in this chapter.

4 Advanced Deposits; Occupancy. Amend RSA 78-A:6-d, IX to read as follows:

IX. Advance deposits which are forfeited by a prospective occupant shall not be taxed under this chapter. However, if such advance deposit is a payment in full for a room rent, including tax, and is retained by the operator, the operator shall remit that portion of the payment which represents the meals and rooms tax to the state .

5 Meals and Rooms Tax; Collection; Information Required. Amend RSA 78-A:7, II to read as follows:

II. Each operator shall keep books and records in a form acceptable to the department showing the amount of all taxes collected . The operator shall pay the taxes over to the state as provided in this section. If the department believes that special action is necessary because payment of taxes collected may be in jeopardy, it may direct an operator to keep all taxes collected separate from any other funds. The department may require that the taxes be periodically deposited in a bank designated by the department, in an account in the name of the department. The department may withdraw these tax collections from the bank account and apply them to the payment of the taxes due from the operator. When an operator commingles tax money with money belonging to him , the claim of the state for the tax is traceable, is enforceable against all other claims and takes precedence over all other claims against the commingled funds. No taxes collected by an operator under this chapter may be sent outside the state without the written consent of the department.

6 Returns. Amend RSA 78-A:8, II to read as follows:

II. The taxes collected by every operator shall be paid to the state on or before the fifteenth day of the calendar month following their collection. The operator may deduct from the taxes collected the compensation allowed by RSA 78-A:7, III, and remit the net taxes by electronic funds transfer to the commissioner of revenue administration.

7 Distribution of Revenues; Amount Reduced.. Amend RSA 78-A:26, I(c) to read as follows:

(c) Forty percent of the net income under the introductory paragraph of paragraph I of the most recent fiscal year to the unincorporated towns, unorganized places, towns, and cities. The amount to be distributed to each such town, place, or city shall be determined by multiplying the amount to be distributed by a fraction, the numerator of which shall be the population of the unincorporated town, unorganized place, town or city and the denominator of which shall be the population of the state. The population figures shall be based on the latest resident population figures furnished by the office of strategic initiatives; and

8 Effective Date. This act shall take effect July 1, 2021.

1 New Subparagraph; Department of Revenue Administration; Department Records; Disclosure. Amend RSA 21-J:14, V by inserting after subparagraph (h) the following new subparagraph:

(i) The department shall make available the total amount of revenue collected from occupancies, taxable meals, and gross rental receipts under the meals and rooms tax in each town, city, or unincorporated place pursuant to RSA 78-A:19-a.

2 New Section; Tax on Meals and Rooms; Collection and Disclosure. Amend RSA 78-A by inserting after section 19 the following new section:

78-A:19-a Collection and Disclosure of Revenue Information.

I. The department shall acquire from operators the necessary information on the revenue collected due to occupancies, taxable meals, and gross rental receipts under this chapter in each town, city, or unincorporated place to determine the total amount of meals and rooms tax revenue collected due to occupancies, taxable meals, and gross rental receipts in each town, city, or unincorporated place.

II. The department shall make its determination of the total amount of meals and room tax revenue collected due to occupancies, taxable meals, and gross rental receipts under this chapter in each town, city, or unincorporated place in this state and annually provide the information in a report to the chairpersons of the house and senate ways and means committees. When issued, the report shall be a public document.

III. The department shall make available to operators information for the electronic deposit or other payment of the one percent of tax collected to the town or city treasurer and procedures for verification of such payments.

3 Imposition of Tax. Amend RSA 78-A:6, III to read as follows:

III. The operator shall collect the taxes imposed by this section and shall pay them over as provided in this chapter.

4 Advanced Deposits; Occupancy. Amend RSA 78-A:6-d, IX to read as follows:

IX. Advance deposits which are forfeited by a prospective occupant shall not be taxed under this chapter. However, if such advance deposit is a payment in full for a room rent, including tax, and is retained by the operator, the operator shall remit that portion of the payment which represents the meals and rooms tax to the state and the appropriate treasurer of the town, city, or unincorporated place .

5 Meals and Rooms Tax; Collection; Information Required. Amend RSA 78-A:7, II to read as follows:

II. Each operator shall keep books and records in a form acceptable to the department showing the amount of each of the taxes collected underRSA 78-A:6 and the town, city, or unincorporated place in which such taxes were collected . The operator shall pay the taxes as provided in this section. If the department believes that special action is necessary because payment of taxes collected may be in jeopardy, it may direct an operator to keep all taxes collected separate from any other funds. The department may require that the taxes be periodically deposited in a bank designated by the department, in an account in the name of the department. The department may withdraw these tax collections from the bank account and apply them to the payment of the taxes due from the operator. When an operator commingles tax money with money belonging to him or her , the claim of the state for the tax is traceable, is enforceable against all other claims , and takes precedence over all other claims against the commingled funds. No taxes collected by an operator under this chapter may be sent outside the state without the written consent of the department.

II-a. At the time an operator makes a payment to the state, the operator shall pay 1/9th of the meals and rooms taxes collected for taxable transactions at each place of business within the state where it operates to the respective treasurer of the town, city, or unincorporated place for the town or city in which a taxable transaction occurred.

6 Returns. Amend RSA 78-A:8, II to read as follows:

II. The taxes collected by every operator shall be paid to the state and the appropriate treasurer of the town, city, or unincorporated place, on or before the fifteenth day of the calendar month following their collection. The operator may deduct from the state remittance of taxes collected the compensation allowed by RSA 78-A:7, III, and remit the net taxes by electronic funds transfer to the commissioner of revenue administration. The return shall include all information required by the commissioner showing verification of payment of 1/9 of the taxes collected to the appropriate treasurer of the town, city, or unincorporated place.

7 Distribution of Revenues; Amount Reduced.. Amend RSA 78-A:26, I(c) to read as follows:

(c) Thirty-two and one-half percent of the net income under the introductory paragraph of paragraph I of the most recent fiscal year to the unincorporated towns, unorganized places, towns, and cities. The amount to be distributed to each such town, place, or city shall be determined by multiplying the amount to be distributed by a fraction, the numerator of which shall be the population of the unincorporated town, unorganized place, town or city and the denominator of which shall be the population of the state. The population figures shall be based on the latest resident population figures furnished by the office of strategic initiatives; and

8 Effective Date. This act shall take effect July 1, 2021.