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1 Taxation; Tax on Meals and Rooms; Collection of Tax. Amend RSA 78-A:7, III to read as follows:
III. To compensate operators for keeping the prescribed records and the proper account and remitting of taxes by them, operators are allowed to retain 3 percent of the taxes due and to be remitted if the return and payment are timely received by the department of revenue administration, as provided in RSA 78-A:8, III.
2 Effective Date. This act shall take effect July 1, 2026.
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1 Taxation; Tax on Meals and Rooms; Collection of Tax. Amend RSA 78-A:7, III to read as follows:
III. To compensate operators for keeping the prescribed records and the proper account and remitting of taxes by them, operators are allowed to retain 3 1.5 percent of the taxes due and to be remitted if the return and payment are timely received by the department of revenue administration, as provided in RSA 78-A:8, III.
2 Effective Date. This act shall take effect July 1, 2026.