Revision: Sept. 25, 2023, 9:34 a.m.
2024 SESSION
24-2176.0
02/10
HOUSE BILL [bill number]
AN ACT relative to the meals and rooms tax rate.
SPONSORS: [sponsors]
COMMITTEE: [committee]
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ANALYSIS
This bill reduces the meals and rooms tax rate from 8.5 percent to 7.5 percent and increases the amount apportioned to towns from 30 percent to 34 percent.
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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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
24-2176.0
02/10
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Twenty Four
AN ACT relative to the meals and rooms tax rate.
Be it Enacted by the Senate and House of Representatives in General Court convened:
1 Tax on Meals and Rooms; Imposition of Tax. Amend RSA 78-A:6, I through II-a to read as follows:
I. A tax of [8.5] 7.5 percent of the rent is imposed upon each occupancy.
II. A tax is imposed on taxable meals [based upon the charge therefor as follows:
(a) Four cents for a charge between $.36 and $.37 inclusive;
(b) Five cents for a charge between $.38 and $.50 inclusive;
(c) Six cents for a charge between $.51 and $.62 inclusive;
(d) Seven cents for a charge between $.63 and $.75 inclusive;
(e) Eight cents for a charge between $.76 and $.87 inclusive;
(f) Nine cents for a charge between $.88 and $1.00 inclusive;
(g) Eight and a half] of 7.5 percent of the charge for taxable meals over $1.00, provided that fractions of cents shall be rounded up to the next whole cent.
II-a. A tax of [8.5] 7.5 percent is imposed upon the gross rental receipts of each rental.
2 Tax on Meals and Rooms; Disposition of Revenue. Amend RSA 78-A:26, III to read as follows:
III. On or before December 1, 2021 and each December 1 thereafter, [30] 34 percent of the net income determined under the introductory paragraph of paragraph I of the most recent fiscal year, after deductions for the cost of administration and revenues deposited in the education trust fund pursuant to paragraph II, shall be deposited into the meals and rooms municipal revenue fund for distribution 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 total 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 planning and development.