HB 274-FN - AS AMENDED BY THE HOUSE
HOUSE BILL 274-FN
SPONSORS: Rep. Packard, Rock. 5; Rep. Hinch, Hills. 21; Rep. Graham, Hills. 7; Rep. Major, Rock. 14
COMMITTEE: Ways and Means
This bill adds and modifies definitions and requirements in the meals and rooms tax to include facilitators of Internet transactions of motor vehicle rentals and facilitators of Internet transactions of room occupancies.
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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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
9Jan2020... 2751h 19-0519
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Nineteen
Be it Enacted by the Senate and House of Representatives in General Court convened:
VI. "Gross rental receipts" means value received or promised as consideration to the owner of a motor vehicle and any rental facilitator for [rental of the vehicle , but] a rental agreement, including any fee, service, or other charge or amount required to be paid by the renter as a condition for the rental agreement. The term shall not include:
XIII. "Operator" means any person operating a hotel, charging for a taxable meal, or receiving gross rental receipts, whether as owner or proprietor or lessee, or otherwise. The term operator shall include a rental facilitator and a room facilitator.
(a) The [consideration received] full retail price charged for occupancy valued in money, whether received in money or otherwise, including all receipts, cash, credits, and property, or services of any kind or nature, and also any amount for which the occupant is liable for the occupancy without any deduction of any kind, including any fee, service, or other charge required to be paid by the occupant to a room facilitator; and
XVIII. "Rental agreement" means an agreement by the owner of a motor vehicle to provide, for not longer than 180 days, the exclusive use of that motor vehicle to another for consideration, whether directly or indirectly, through a rental facilitator or otherwise.
XVIII-a. "Rental facilitator" means any person having any right, access, ability, or authority to offer, reserve, book, arrange for, remarket, distribute, broker, resell, coordinate, or otherwise facilitate rental of a motor vehicle to a renter, whether directly or indirectly, through an Internet transaction or any other means whatsoever.
XIX-a. "Room facilitator" means any person having any right, access, ability, or authority to offer, reserve, book, arrange for, remarket, distribute, broker, resell, coordinate, or otherwise facilitate occupancy to an occupant, whether directly or indirectly, through an Internet transaction or any other means whatsoever.
(c) If the rental of a motor vehicle is offered, reserved, booked, arranged for, or otherwise facilitated in whole or in part by a rental facilitator, the rental facilitator shall demand and collect the tax from the renter. The rental facilitator shall remit the tax to the state.
(d) If the occupancy is offered, reserved, booked, arranged for, or otherwise facilitated in whole or in part by a room facilitator, the room facilitator shall demand and collect the tax from the occupant. The room facilitator shall remit the tax to the state.
I-a. If a rental facilitator required to collect and remit a tax under this chapter fails to make a return, no assessment shall be made except against the rental facilitator.
I-b. If a room facilitator required to collect and pay a tax under this chapter fails to make a return, no assessment shall be made except against the room facilitator.
HB 274-FN- FISCAL NOTE
AS AMENDED BY THE HOUSE (AMENDMENT #2019-2751h)
FISCAL IMPACT: [ X ] State [ ] County [ ] Local [ ] None
Estimated Increase / (Decrease)
[ X ] General [ X ] Education [ ] Highway [ ] Other
This bill clarifies "operator" within the Meals and Rooms tax includes room facilitators and motor vehicle rental facilitators and that for each occupancy or motor vehicle rental being facilitated by one of these facilitators, they must collect and remit the Meals and Rooms tax to the State. To the extent facilitators exist that do not currently collect and remit the Meals and Rooms tax when room or motor vehicle rental transactions are facilitated, General Fund and Education Trust Fund revenue will increase by an indeterminable amount.
Department of Revenue Administration
|Jan. 24, 2019||House||Hearing|
|March 13, 2019||House||Exec Session|
|Nov. 12, 2019||House||Exec Session|
|Jan. 2, 2019||Introduced 01/02/2019 and referred to Ways and Means HJ 2 P. 43|
|Jan. 22, 2019||==CANCELLED== Public Hearing: 01/22/2019 03:30 pm LOB 202|
|Jan. 24, 2019||==RESCHEDULED== Public Hearing: 01/24/2019 01:00 pm LOB 202|
|Feb. 5, 2019||Subcommittee Work Session: 02/05/2019 10:00 am LOB 202|
|Feb. 20, 2019||Subcommittee Work Session: 02/20/2019 01:00 pm LOB 202|
|March 13, 2019||Executive Session: 03/13/2019 10:00 am LOB 202|
|Retained in Committee|
|Sept. 10, 2019||Subcommittee Work Session: 09/10/2019 10:00 am LOB 202|
|Oct. 2, 2019||Subcommittee Work Session: 10/02/2019 10:00 am LOB 202|
|Oct. 15, 2019||Subcommittee Work Session: 10/15/2019 01:00 pm LOB 202|
|Nov. 5, 2019||Full Committee Work Session: 11/05/2019 09:30 am LOB 202|
|Nov. 12, 2019||Executive Session: 11/12/2019 10:00 am LOB 202|
|Committee Report: Ought to Pass with Amendment # 2019-2751h (NT) (Vote 18-0; RC) HC 50 P. 31|
|Jan. 9, 2020||Amendment # 2019-2751h (NT): AA VV 01/09/2020 HJ 2 P. 54|
|Jan. 9, 2020||Ought to Pass with Amendment 2019-2751h (NT): MA VV 01/09/2020 HJ 2 P. 54|
|March 11, 2020||Introduced 03/11/2020 and Referred to Ways and Means; SJ 7|