This bill establishes a state short-term rental registry and includes short-term rentals in the licensing and registration requirements for taxes on meals and rooms. It amends RSA 78-A:4 to require operators of short-term rentals, hotels, and businesses that sell taxable meals or rent motor vehicles to register with the Department of Revenue and obtain a meals and rentals license. The license must be conspicuously posted on the premises and failure to register or obtain a license may result in penalties. The bill also requires that information regarding short-term rentals be regularly updated and shared with local municipalities for law enforcement purposes. The bill will take effect on July 1, 2024.

According to the fiscal note, this bill will not have a fiscal impact on the state, county, or local governments. It clarifies the existing requirements for short-term rental operators and does not expand or reduce taxable occupancy, so it will not change revenue. The Department of Revenue Administration has been contacted regarding this bill.

Statutes affected:
Introduced: 78-A:4