Bill > HB596

This bill requires the New Hampshire Department of Revenue Administration (DRA) to collect and report more detailed information about meals and rooms tax revenues at the municipal level. Specifically, the bill mandates that tax operators (businesses collecting meals and rooms taxes) must now record and report the specific town or city where these taxes are collected. The DRA will be required to determine and disclose the total amount of meals and rooms tax revenue for each municipality that has 10 or more tax operators. Currently, the DRA reports this tax revenue by county, but this bill would change the reporting to be more granular at the municipal level. To implement these new requirements, the DRA will need to modify its existing rules, practices, and Revenue Information Management System (RIMS), which is estimated to cost $50,000 in one-time general fund expenditures. Operators with multiple locations will need to provide more detailed reporting, either by obtaining licenses for each location or by developing a new consolidated tax return form that breaks down revenue by municipality. The bill is set to take effect on July 1, 2026, giving the DRA time to prepare for these new reporting requirements.

Budget and Finance

https://gc.nh.gov/bill_status/legacy/bs2016/bill_status.aspx?lsr=0826&sy=2025&sortoption=&txtsessionyear=2025&txtbillnumber=HB596