6/7/01...1540s

2001 SESSION

01-0390

09/10

HOUSE BILL 208-FN

COMMITTEE: Ways and Means

AMENDED ANALYSIS

This bill changes the license requirement for operators collecting the meals and rooms tax.

The bill also expands an exemption from local property taxation for the Woman's Club of Concord to exempt the club from any property taxation.

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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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.

6/7/01...1540s

01-0390

09/10

STATE OF NEW HAMPSHIRE

In the Year of Our Lord Two Thousand One

Be it Enacted by the Senate and House of Representatives in General Court convened:

199:1 Meals and Rooms Tax; Licenses Required of Operators. Amend RSA 78-A:4, I to read as follows:

I. Each operator shall register with the department the name and address of each place of business within the state where it operates a hotel, sells taxable meals, or rents motor vehicles. The operator shall [pay $5 for each] complete a registration, upon receipt of which the department shall issue a license for each place in such form as it determines, attesting that the registration has been made. The license [expires on June 30 in each odd-numbered year unless sooner] remains valid until the business ceases operation, a change in ownership occurs, or the license is revoked or suspended by the department. The license shall be conspicuously posted in a public area upon the premises to which it relates.

199:2 Suspension and Revocation of Licenses; References to "Renew" Removed. Amend RSA 78-A:5 to read as follows:

78-A:5 Suspension and Revocation of Licenses; Appeal.

I. The commissioner may, after notice and hearing, suspend or revoke the license of any operator or may refuse to issue [or renew] any license for failure to comply with the provisions of this chapter or with the rules and regulations prescribed under this chapter.

II. Any operator aggrieved by a suspension, revocation or refusal of the commissioner may appeal from the ruling either by application to the board of tax and land appeals or by petition to the superior court in the county in which he or she resides or conducts his or her operation within 10 days after receiving written notice of the commissioner's ruling in the manner prescribed in RSA 78-A:15. The board of tax and land appeals or the court, as the case may be, shall hear the appeal forthwith. If the appealing operator files a bond running to the state in an amount fixed by the board of tax and land appeals or the court, with a surety company authorized to do business in the state as surety, conditioned on the payment of taxes due and to become due during the pendency of the appeal, the ruling appealed from is inoperative if it is a ruling of suspension or revocation. If the ruling appealed from is a refusal to issue [or renew] a license, the commissioner shall issue [or renew] the license during the pendency of the appeal if the appeal bond is given.

199:3 Woman's Club of Concord; Property Tax Exemption. Amend section 1 of 1919, 273 to read as follows:

Section 1. The lot of land above described, with improvements thereon, shall be exempt from taxation so long as and to the extent that is used for the purposes of said association. [Provided, however, that said exemption shall apply only to local taxation.]

199:4 Effective Date.

I. Section 3 of this act shall take effect upon its passage.

(Approved: July 5, 2001)

(Effective Date: I. Section 3 shall take effect July 5, 2001