Bill Text: NH HB1204 | 2012 | Regular Session | Chaptered
Bill Title: Relative to matching funds of highway projects, and relative to the administration of the meals and rooms tax.
Spectrum: Moderate Partisan Bill (Republican 4-1)
Status: (Passed) 2012-05-25 - House II. Remainder Effective 05/23/2012 [HB1204 Detail]
Download: New_Hampshire-2012-HB1204-Chaptered.html
CHAPTER 73
HB 1204 – FINAL VERSION
7Mar2012… 0684h
9May2012… 1962EBA
2012 SESSION
06/10
HOUSE BILL 1204
AN ACT relative to matching funds of highway projects, and relative to the administration of the meals and rooms tax.
SPONSORS: Rep. Graham, Hills 18; Rep. E. Smith, Ches 4; Rep. Campbell, Hills 24; Sen. Rausch, Dist 19; Sen. Boutin, Dist 16
COMMITTEE: Public Works and Highways
This bill permits use of turnpike toll credits as a match for federal highway funds and road projects without approval of the capital budget overview committee. The bill also makes changes to the appeal procedure and surety bond requirement for meals and rooms tax operators.
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
7Mar2012… 0684h
9May2012… 1962EBA
12-2308
06/10
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Twelve
AN ACT relative to matching funds of highway projects, and relative to the administration of the meals and rooms tax.
Be it Enacted by the Senate and House of Representatives in General Court convened:
73:1 New Paragraph; Transportation; Definitions; Toll Credits. Amend RSA 228:1 by inserting after paragraph VIII the following new paragraph:
IX. “Toll credits” means credits generated by previous state-funded construction, maintenance, or improvement of highways, bridges, or tunnels that may be used as a match for federal highway funds.
73:2 New Section; Use of Toll Credits. Amend RSA 228 by inserting after section 12 the following new section:
228:12-a Use of Toll Credits. The department may use toll credits as a match for federal highway funds on highway and road projects without prior approval of the legislative capital budget overview committee established under RSA 17-J:1. Any use of toll credits other than as a match for federal highway funds on highway and road projects shall require prior approval of the committee.
73:3 Meals and Rooms; Suspension and Revocation of Licenses; Appeal. Amend RSA 78-A:5, II to read as follows:
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 a] renew an existing license, the [commissioner shall issue the license] existing license shall remain valid during the pendency of the appeal if the appeal bond is given.
73:4 Collection of Tax on Meals and Rooms; Reference to Tax Rate Corrected. Amend RSA 78-A:7, I(a) to read as follows:
I.(a) The operator shall either state the amount of the tax to each occupant, purchaser of a meal, or renter, or state that the tax is included in the price of the occupancy, meal, or gross rental receipts received. If the amount of the gratuity is not separately stated, the purchaser’s or occupant’s contract or receipt shall include the following language:
“The [8] 9 percent tax on meals and rooms is included for the costs of meals and lodging only.”
73:5 Collection of Tax on Meals and Rooms; Reference to Tax Rate Corrected. Amend RSA 78-A:7, IV to read as follows:
IV. In lieu of keeping detailed records of taxes collected, and in lieu of payment of the taxes collected under this chapter, an operator may, in writing, elect to compute the amount of taxes due at [8] 9 percent of the total taxable rent, charge for meals, or gross rental receipts received by it, or both, exclusive of the taxes collected on such rents, charges, and gross rental receipts. If this election is made, the operator may not change the method of computing taxes without the written consent of the department. Any balance of the tax remaining in possession of the operator may be retained by it.
73:6 Meals and Rooms; Surety Bonds. Amend RSA 78-A:8-b, I to read as follows:
I. When the commissioner or his designee, in his discretion, deems it necessary to protect the revenues to be obtained under this chapter, he may, after notice and hearing, require any operator required to collect the tax imposed by RSA 78-A:6 to file with him a bond issued by a surety company authorized by the New Hampshire insurance department to do business in this state, in an amount fixed by the commissioner or his designee, to secure the payment of any tax, interest or penalties due, or which may become due. [The operator shall file a bond within 10 days after the department has issued and mailed such notice.] Surety bonds may be required in situations such as, but not limited to, failure to file returns, failure to make payments with returns at the time required by law, tender by an operator of checks returned for insufficient funds, failure to pay interest and penalties assessed, operators who are itinerant, transient, or temporary, and any other situation which, in the discretion of the commissioner or his designee, renders the collection of the tax in jeopardy. If, after a hearing, the commissioner or the commissioner’s designee issues an order requiring an operator to file a surety bond with the department, the operator shall file such bond within 10 days of the issuance of the order.
73:7 Effective Date.
I. Sections 1 and 2 of this act shall take effect 60 days after its passage.
II. The remainder of this act shall take effect upon its passage.
Approved: May 23, 2012
Effective Date: I. Sections 1 and 2 shall take effect July 22, 2012.
II. Remainder shall take effect May 23, 2012.
