HB 1339-FN-LOCAL - AS INTRODUCED
2000 SESSION
HOUSE BILL 1339-FN
AN ACT relative to the local option to exempt taxation of certain excavation activity.
SPONSORS: Rep. Scanlan, Graf 11; Rep. Mirski, Graf 12
This bill allows for municipalities to adopt a local option to exempt total excavations under a certain amount from the collection of the excavation and excavation activity tax.
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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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
00-2087
10/01
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand
AN ACT relative to the local option to exempt taxation of certain excavation activity.
Be it Enacted by the Senate and House of Representatives in General Court convened:
1 New Section; Municipal Exemption from Collection of Tax; Local Option. Amend RSA 72-B by inserting after section 3 the following new section:
72-B:3-a Municipal Exemption from Collection of Tax; Local Option.
I. Any municipality may adopt an exemption for the municipality from the collection of the excavation tax and the excavation activity tax which may be assessed under this chapter where total aggregate excavations in a tax year for the municipality are less than 100,000 yards. Such an exemption from the collection of the tax shall not exempt any person from the requirement of filing an intent to excavate under RSA 72-B:8 or RSA 72-B:8-a, reporting under RSA 72-B:9, or from payment of the fee under RSA 72-B:16.
II. A municipality may adopt the provisions of paragraph I for the municipal exemption from collection of the tax in the following manner:
(a) In a town, the question shall be placed on the warrant of a special or annual town meeting under the procedures set out in RSA 39:3, and shall be voted on by ballot. In a city, the legislative body may consider and act upon the question in accordance with their normal procedures for passage of resolutions, ordinances, and other legislation. The legislative body of a city may vote to place the question on the official ballot for any regular municipal election, or in the alternative, shall place the question on the official ballot for any regular municipal election upon submission to the legislative body of a petition signed by 5 percent of the registered voters.
(b) The selectmen or city council shall hold a public hearing on the question at least 15 days but not more than 30 days before the question is to be voted on. Notice of the hearing shall be posted in at least 2 public places in the municipality and published in a newspaper of general circulation at least 7 days before the hearing.
(c) If a majority of those voting on the question vote "Yes," the municipal exemption from the collection of the tax shall apply within the town or city on the July 1 following the referendum.
(d)(1) A town or city may consider rescinding its action in the manner described in subparagraph (a). The wording of the question shall be the same as that was adopted by the town or city, except the word "adopt" shall be changed to "rescind."
(2) If a majority of those voting on the question vote "Yes," following the action taken to rescind, the municipal exemption from the collection of the tax shall not apply within the town or city.
III. Notwithstanding subparagraph II(d), the municipal exemption adopted under this section shall be automatically rescinded effective on the first day of the next tax year where excavations in the municipality exceed 100,000 yards for the previous tax year.
2 Effective Date. This act shall take effect April 1, 2000.
LBAO
00-2087
12/7/99
HB 1339-FN-LOCAL - FISCAL NOTE
AN ACT relative to the local option to exempt taxation of certain excavation activity.
FISCAL IMPACT:
The Department of Revenue Administration indicates this bill will have an indeterminable fiscal impact on local revenue in FY 2000 and each year thereafter. There is no fiscal impact on state and county revenue or state, county and local expenditures.
METHODOLOGY:
The Department states that this bill is permissive allowing municipalities the option to exempt total excavations under 100,000 yards from the excavation tax and excavation activity tax.
While the Department cannot determine how many municipalities will choose the exemption in this bill, the Department determined that the statewide total estimated local revenue decrease from the excavation tax alone will total $55,911 per year based on FY 1998 figures. The excavation activity tax decrease component of the local revenue decrease could not be estimated because this prior information is not currently available to the Department.