New Hampshire § 78-A:4 Meals and Rentals Licenses Required;  Penalty

New Hampshire Statutes

§ 78-A:4 — Meals and Rentals Licenses Required; Penalty

New Hampshire § 78-A:4

Title VTAXATION

Ch. 78-ATAX ON MEALS AND ROOMS

This text of New Hampshire § 78-A:4 (Meals and Rentals Licenses Required; Penalty) is published on Counsel Stack Legal Research, covering New Hampshire primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.H. Rev. Stat. Ann. § 78-A:4 (2026).

Text

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 complete a registration, upon receipt of which the department shall issue a meals and rentals license for each place in such form as it determines, attesting that the registration has been made, provided that a license shall not be issued or renewed if the operator owes unpaid taxes, interest, or penalties from any tax administered by the department. A license may be denied if the commissioner has reason to believe that the registration is filed by a person as a subterfuge for the real person in interest whose license has been previously been revoked, suspended, or not renewed for caus

Free access — add to your briefcase to read the full text and ask questions with AI

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 complete a registration, upon receipt of which the department shall issue a meals and rentals license for each place in such form as it determines, attesting that the registration has been made, provided that a license shall not be issued or renewed if the operator owes unpaid taxes, interest, or penalties from any tax administered by the department. A license may be denied if the commissioner has reason to believe that the registration is filed by a person as a subterfuge for the real person in interest whose license has been previously been revoked, suspended, or not renewed for cause. Licenses shall expire on June 30 in each odd-numbered year, unless the business ceases operation, a change in ownership occurs, or the license is revoked or suspended by the department prior to expiration of the license.
I-a. The license shall be conspicuously posted in a public area upon the premises to which it relates. Violation of the posting requirement in this paragraph may result in a warning from the department 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.
II. [Repealed.]
III. No person shall engage in serving taxable meals, renting rooms, or renting motor vehicles without first obtaining the license required by this section. The license is nonassignable and cannot be transferred. Any person who fails to register or obtain a license as provided in this section shall be subject to the penalty provisions of RSA 21-J:39.
IV. Licenses, operator information displayed on licenses, and license dispositions, such as issuance, renewal, suspension, and revocation, shall be public records.

Legislative History

1967, 213:1; 409:11. 1969, 287:9. 1973, 530:4; 544:9. 1975, 439:7. 1977, 563:55. 1983, 439:2. 1991, 163:25. 1999, 17:26. 2001, 199:1. 2007, 147:1. 2009, 144:271. 2010, 48:2. 2011, 224:316, eff. July 1, 2011. 2019, 304:3, eff. Jan. 1, 2020.