Text to be removed highlighted in red.
1 New Subparagraph; Department of Revenue Administration; Confidentiality; Exclusions. Amend RSA 21-J:14, IV by inserting after subparagraph (d) the following new subparagraph:
(e) Disclosure of the total amount of revenue collected from the meals and rooms tax in each municipality with 10 or more operators, as defined under RSA 78-A:3, pursuant to RSA 78-A:19-a.
2 New Section; Tax on Meals and Rooms; Disclosure. Amend RSA 78-A by inserting after section 19 the following new section:
78-A:19-a Collection and Disclosure of Revenue Information. The department shall collect information about the revenue collected from the meals and rooms tax in each municipality necessary to determine the total amount of meals and rooms tax revenue collected in each municipality. The department shall make its determination of the total amount of meals and room tax revenue collected in a municipality.
3 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.
4 Effective Date. This act shall take effect July 1, 2026.
Text to be added highlighted in green.
1 New Subparagraph; Department of Revenue Administration; Confidentiality; Exclusions. Amend RSA 21-J:14, IV by inserting after subparagraph (d) the following new subparagraph:
(e) Disclosure of the total amount of revenue collected from the meals and rooms tax in each municipality with 10 or more operators, as defined under RSA 78-A:3, pursuant to RSA 78-A:19-a.
2 New Section; Tax on Meals and Rooms; Disclosure. Amend RSA 78-A by inserting after section 19 the following new section:
78-A:19-a Collection and Disclosure of Revenue Information. The department shall collect information about the revenue collected from the meals and rooms tax in each municipality necessary to determine the total amount of meals and rooms tax revenue collected in each municipality. The department shall make its determination of the total amount of meals and room tax revenue collected in a municipality.
3 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 and the town or city in which such taxes were 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.
4 Effective Date. This act shall take effect July 1, 2026.