1 Taxation; Tax on Meals and Rooms; Definitions. Amend RSA 78-A:3, VII to read as follows:

VII. "Hotel" means an establishment which holds itself out to the public by offering sleeping accommodations for rent, whether or not the major portion of its operating receipts is derived from sleeping accommodations. The term includes, but is not limited to, inns, motels, tourist homes and cabins, ski dormitories, ski lodges, lodging homes, rooming houses, furnished room houses, boarding houses, private clubs, hostels, cottages, camps, chalets, barracks, dormitories, and apartments.

2 Taxation; Tax on Meals and Rooms; Definitions. Amend RSA 78-A:3, XI to read as follows:

XI. "Occupancy" means the use or possession, or the right to the use or possession, of any room in a hotel for any purpose, or the right to the use or possession of the furnishings or to the services and accommodations accompanying the use and possession of a room.

3 Taxation; Tax on Meals and Rooms; Definitions. Amend RSA 78-A:3, XII to read as follows:

XII. "Occupant" means any person who, for rent paid, uses, possesses, or has a right to use or possess any room in a hotel under any lease, concession, permit, right of access, license, or agreement . The term does not include a permanent resident.

4 Taxation; Tax on Meals and Rooms; Definitions. Amend RSA 78-A:3, XIII to read as follows:

XIII. "Operator" means any person operating a hotel, charging for a taxable meal, or receiving gross rental receipts, whether as owner or proprietor or lessee, or otherwise. The term operator shall include a rental facilitator and a room facilitator.

5 Taxation; Tax on Meals and Rooms; Definitions. Amend RSA 78-A:3, XXIII to read as follows:

XXIII. "Short-term rental" means the rental of one or more rooms in a residential unit for occupancy for tourist or transient use for less than 185 consecutive days.

6 Effective Date. This act shall take effect 60 days after its passage.

1 Taxation; Tax on Meals and Rooms; Definitions. Amend RSA 78-A:3, VII to read as follows:

VII. "Hotel" means an establishment which holds itself out to the public by offering sleeping accommodations for rent, whether or not the major portion of its operating receipts is derived from sleeping accommodations. The term includes, but is not limited to, inns, motels, tourist homes and cabins, ski dormitories, ski lodges, lodging homes, rooming houses, furnished room houses, boarding houses, private clubs, hostels, cottages, camps, chalets, barracks, dormitories, rooms or private homes advertised and rented using online platforms, and apartments.

2 Taxation; Tax on Meals and Rooms; Definitions. Amend RSA 78-A:3, XI to read as follows:

XI. "Occupancy" means the use or possession, or the right to the use or possession, of any room in a hotel , home, apartment offering sleeping accommodations, or short-term rental for any purpose, or the right to the use or possession of the furnishings or to the services and accommodations accompanying the use and possession of a room.

3 Taxation; Tax on Meals and Rooms; Definitions. Amend RSA 78-A:3, XII to read as follows:

XII. "Occupant" means any person who, for rent paid, uses, possesses, or has a right to use or possess any room in a hotel , home, apartment offering sleeping accommodations, or short-term rental under any lease, concession, permit, right of access, license, or agreement for less than 185 days . The term does not include a permanent resident.

4 Taxation; Tax on Meals and Rooms; Definitions. Amend RSA 78-A:3, XIII to read as follows:

XIII. "Operator" means any person operating a hotel, or a short-term rental, charging for a taxable meal, or receiving gross rental receipts, whether as owner or proprietor or lessee, or otherwise. The term operator shall include a rental facilitator and a room facilitator.

5 Taxation; Tax on Meals and Rooms; Definitions. Amend RSA 78-A:3, XXIII to read as follows:

XXIII. "Short-term rental" means the rental of one or more rooms or accessory dwelling units in a residential unit , home, or apartment for occupancy for tourist or transient use for less than 185 consecutive days.

6 Effective Date. This act shall take effect 60 days after its passage.