2009 New Hampshire Statutes
TITLE V — TAXATION (Includes Chapters 71 - 90)
CHAPTER 78-A — TAX ON MEALS AND ROOMS
Section 78-A:6 Imposition of Tax.

    I. A tax of 9 percent of the rent is imposed upon each occupancy.
    II. A tax is imposed on taxable meals based upon the charge therefor as follows:
       (a) Four cents for a charge between $.36 and $.37 inclusive;
       (b) Five cents for a charge between $.38 and $.50 inclusive;
       (c) Six cents for a charge between $.51 and $.62 inclusive;
       (d) Seven cents for a charge between $.63 and $.75 inclusive;
       (e) Eight cents for a charge between $.76 and $.87 inclusive;
       (f) Nine cents for a charge between $.88 and $1.00 inclusive;
       (g) Nine percent of the charge for taxable meals over $1.00, provided that fractions of cents shall be rounded up to the next whole cent.
    II-a. A tax of 9 percent is imposed upon the gross rental receipts of each rental.
    III. The operator shall collect the taxes imposed by this section and shall pay them over to the state as provided in this chapter.

Source. 1967, 213:1. 1969, 287:14. 1977, 330:1. 1981, 568:150. 1983, 226:1. 1999, 17:27; 163:8, eff. July 1, 1999. 2009, 144:4, eff. July 1, 2009.