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 enterprise tax, they will be exempt from all related provisions of law. The legislative body of the municipality can adopt or rescind this option through a majority vote.

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. The effective date for this act is set for April 1, 2026. The fiscal impact is expected to be indeterminable for local revenues, as it will depend on whether municipalities choose to implement the tax. The Department of Revenue Administration will need to establish reporting requirements for charitable gaming facilities, but the overall impact on state finances is projected to be negligible.