Bill Text: NH HB1590 | 2016 | Regular Session | Chaptered
Bill Title: Relative to taxation of short-term rentals.
Spectrum: Partisan Bill (Democrat 2-0)
Status: (Passed) 2016-06-28 - Signed by Governor Hassan 06/24/2016; Chapter 323; Eff. 8/23/2016 [HB1590 Detail]
Download: New_Hampshire-2016-HB1590-Chaptered.html
CHAPTER 323
HB 1590-FN-A-LOCAL - FINAL VERSION
11Feb2016... 0287h
05/12/2016 1802s
1June2016... 2069CofC
1June2016... 2164EBA
2016 SESSION
16-2576
09/10
HOUSE BILL 1590-FN-A-LOCAL
AN ACT relative to taxation of short-term rentals.
SPONSORS: Rep. Butler, Carr. 7; Sen. Fuller Clark, Dist 21
COMMITTEE: Commerce and Consumer Affairs
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AMENDED ANALYSIS
This bill requires advertisements of short-term rentals to display the meals and rooms license number of the operator.
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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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
11Feb2016... 0287h 16-2576
05/12/2016 1802s 09/10
1June2016... 2069CofC
1June2016... 2164EBA
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Sixteen
AN ACT relative to taxation of short-term rentals.
Be it Enacted by the Senate and House of Representatives in General Court convened:
323:1 New Paragraph; Meals and Rooms Tax; Definition of Short-Term Rental. Amend RSA 78-A:3 by inserting after paragraph XIX the following new paragraph:
XX. "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.
323:2 New Section; Meals and Rooms Tax; Advertisements of Short-Term Rentals. Amend RSA 78-A by inserting after section 4 the following new section:
78-A:4-a Advertisements of Short-Term Rentals. Any advertisement for a short-term rental by print, display, publication, distribution, or online listing offering a short-term rental shall include the meals and rooms license number of the operator, as defined in RSA 78-A:3, IV. Violation of the provisions of this section may result in a warning from the department of revenue administration that the operator's license may be revoked, suspended, or denied. The warning shall include notification to the operator of his or her obligation to obtain a meals and rooms license and pay the meals and rooms tax under this chapter. Subsequent violations of the provisions of this section may constitute sufficient cause for revocation, suspension, or denial of license. Nothing in this section shall be construed to change or alter the nature of the use of a property for the purpose of determining compliance with a local zoning ordinance.
323:3 Effective Date. This act shall take effect 60 days after its passage.
Approved: June 24, 2016
Effective Date: August 23, 2016
