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, providing them with the authority to exempt themselves from the tax provisions if a majority of the legislative body approves. The new sections added to RSA 72 include 72:1-e, which outlines the tax assessment, and 72:1-f, which details the optional collection process.

The bill's effective date is set for April 1, 2026, and it is anticipated that local revenues could increase if municipalities choose to implement the tax. However, the overall fiscal impact on the state is expected to be negligible, with local revenue increases being indeterminable based on the municipalities' decisions. The Department of Revenue Administration will be responsible for establishing reporting requirements for the gaming facilities, which will be managed within their existing budget.