This bill establishes a new tax on charitable gaming facilities, specifically targeting those with 100 or more machines, known as the "enterprise tax." The tax will be assessed annually on April 1 and will amount to two times the assessed property value of the enterprise. Additionally, the bill allows municipalities the option to vote on whether or not to collect this tax. If a town or city chooses not to assess the tax, they will be exempt from all related provisions. The legislative body can adopt or rescind this option through a majority vote, with the question posed to voters reflecting the respective action.

The bill introduces new sections to RSA 72, specifically sections 72:1-e and 72:1-f, which outline the details of the enterprise tax and the optional collection process. There are no deletions from current law noted in the text. The effective date for this act is set for April 1, 2026, and while the fiscal impact on the state is expected to be negligible, local revenues may increase if municipalities opt to implement the tax. The Department of Revenue Administration will need to establish reporting requirements for gaming facilities, which will be managed within their existing budget.