Revision: June 2, 2021, 5:29 p.m.
Sen. Rosenwald, Dist 13
Sen. Cavanaugh, Dist 16
Sen. D'Allesandro, Dist 20
Sen. Kahn, Dist 10
Sen. Perkins Kwoka, Dist 21
Sen. Prentiss, Dist 5
Sen. Sherman, Dist 24
Sen. Soucy, Dist 18
Sen. Watters, Dist 4
Sen. Whitley, Dist 15
June 2, 2021
2021-1858s
10/08
Floor Amendment to HB 2-FN-A-LOCAL
Amend the bill by replacing sections 103-105 with the following section:
103 Meals and Rooms Tax; Temporary Adjustment of Operator Retained Percentage; Taxable Meals; Room Rentals. For the fiscal year ending June 30, 2022, to compensate an operator licensed under RSA 78-A:4 who sells taxable meals or who rents rooms, for keeping the prescribed records and the proper account and remitting of taxes by them, operators selling a taxable meal or charging rent for an occupancy, who collect taxes under RSA 78-A:6, I or II, shall be allowed to retain 5 percent of the taxes due and to be remitted, instead of 3 percent, if the return and payment are timely received by the department of revenue administration, as provided in RSA 78-A:8, III.
2021-1858s
AMENDED ANALYSIS
Replace:
40. Temporarily adjusts for the fiscal year ending June 30, 2022 the amount of meals and rooms tax revenue on taxable meals and on room rentals that an operator is allowed to retain as compensation for collecting the tax.