SB 29-FN-A-LOCAL - AS AMENDED BY THE SENATE

04/03/03 1056s

2003 SESSION

03-0459

08/09

SENATE BILL SB 29-FN-A-LOCAL

AN ACT refunding certain meals and rooms taxes paid by the city of Manchester.

SPONSORS: Sen. D'Allesandro, Dist 20; Sen. Martel, Dist 18; Sen. Gatsas, Dist 16; Rep. Buckley, Hills 56;

COMMITTEE: Finance

ANALYSIS

This bill refunds certain meals and rooms taxes paid by the city of Manchester.

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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.

04/03/03 1056s

03-0459

08/09

STATE OF NEW HAMPSHIRE

In the Year of Our Lord Two Thousand Three

AN ACT refunding certain meals and rooms taxes paid by the city of Manchester.

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

1 Reimbursement of Meals and Rooms Taxes Paid by the City of Manchester. Notwithstanding any other provision of law, the state shall reimburse the city of Manchester up to $44,293 in addition to the amount calculated to be reimbursed under RSA 78-A:26. Reimbursement shall be contingent upon submission of documentation from the city of Manchester to the department of revenue administration supporting that up to $44,293 of meals and rooms tax payments have been made by the city to vendors. Such additional sum, up to $44,293 as certified by the department of revenue administration, shall be paid at the time distribution under RSA 78-A:26 is made for fiscal year 2004.

2 Effective Date. This act shall take effect upon its passage.

LBAO

03-0459

Amended 4/8/03

SB 29 FISCAL NOTE

AN ACT refunding certain meals and rooms taxes paid by the city of Manchester.

FISCAL IMPACT:

The Department of Revenue Administration indicates this bill, as amended by the Senate (Senate Amendment #2003-1056s), will increase state expenditures and local revenue by $44,293 in FY 2004. There is no fiscal impact on state and county revenue or local and county expenditures.

METHODOLOGY:

The Department states this bill will increase the distribution to the City of Manchester by up to $44,293 in FY 2004. This bill states that this distribution will be contingent upon submission of documentation from the City of Manchester to the Department supporting that up to $44,293 of meals and rooms tax payments have been made by the City to vendors. The Department further states that while this bill is not specific whether this distribution will be in addition to, or as a part of the normal total distributed to all communities, the Department assumes the distribution will be in addition to the normal total.