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1 Meals and Rooms Tax; Definition of Operator; Short-term Rental. Amend RSA 78-A:3, IV to read as follows:
IV. "Operator" means any person operating a hotel, charging for a taxable meal, or receiving gross rental receipts, whether as owner or proprietor or lessee, sublessee, mortgagee, licensee, or otherwise. In addition, for short-term rentals, the term "operator" shall include the business collecting the rent which is acting on behalf of an operator and receiving rent paid through a short-term rental home sharing Internet site or application.
2 Short-term Rentals; Payment of Tax. Amend RSA 78-A:4-a to read as follows:
78-A:4-a Advertisements of Short-Term Rentals.
I. 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.
II. The operator of a short-term rental who is collecting the rent paid for an occupancy through an Internet site or application shall be primarily responsible for payment of the tax due under this chapter.
III. 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.
IV. 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.
3 Effective Date. This act shall take effect July 1, 2019.
Text to be added highlighted in green.
1 Meals and Rooms Tax; Definition of Operator; Short-term Rental. Amend RSA 78-A:3, IV to read as follows:
IV. "Operator" means any person operating a hotel, charging for a taxable meal, or receiving gross rental receipts, whether as owner or proprietor or lessee, sublessee, mortgagee, licensee, or otherwise. In addition, for short-term rentals, the term "operator" shall include the business collecting the rent which is acting on behalf of an operator and receiving rent paid through a short-term rental home sharing Internet site or application.
2 Short-term Rentals; Payment of Tax. Amend RSA 78-A:4-a to read as follows:
78-A:4-a Short-Term Rentals.
I. 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.
II. The operator of a short-term rental who is collecting the rent paid for an occupancy through an Internet site or application shall be primarily responsible for payment of the tax due under this chapter.
III. 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.
IV. 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.
3 Effective Date. This act shall take effect July 1, 2019.