New Hampshire 2023 Regular Session

New Hampshire Senate Bill SB262

Introduced
1/24/23  
Refer
1/24/23  
Report DNP
2/9/23  

Caption

Allowing municipalities to collect an occupancy fee from operators of local room rentals.

Impact

The introduction of SB262 could significantly impact the funding mechanisms available to local governments in New Hampshire. By allowing municipalities to generate revenue directly from tourism-related activities, the bill encourages local governance to take a proactive role in managing and promoting tourism. This can potentially stabilize local services that are heavily trafficked by tourists, ultimately enhancing the quality of life in those communities. The bill specifies that the collected revenue will not be included in the general fund, safeguarding it for designated tourism uses.

Summary

Senate Bill 262, also known as the Municipal Occupancy Fee legislation, aims to empower municipalities in New Hampshire to impose a fee on room rentals. This fee is designed to support municipal capital improvement or tourism support funds, thereby shifting some financial responsibility to the hospitality sector and enhancing the resources available for local services associated with tourism. The fee can be up to $2 per occupancy per 24 hours, with stipulations on its collection and application to ensure it is reasonably tied to the local rental market.

Sentiment

The sentiment surrounding SB262 appears to be one of cautious optimism among proponents, who argue that this measure will enhance local initiatives and tourism development. Supporters contend that the bill provides a necessary tool for cities to address the financial impacts of increased tourism. Conversely, there are concerns among some stakeholders about the potential burden this fee might place on local room operators and how it could affect their business practices, suggesting a limited but vocal opposition.

Contention

Notable points of contention include the extent to which this occupancy fee may affect local rental markets, especially in cities with saturated tourist demands. Critics worry that even a small fee could disincentivize visitors or businesses from utilizing local lodging services. Additionally, the requirements for municipal approval and the procedural elements of implementing the fee could be seen as cumbersome. These dynamics highlight the balance between encouraging tourism while maintaining fair economic practices within communities.

Companion Bills

No companion bills found.

Previously Filed As

NH SB338

Enabling municipalities to adopt a municipal occupancy fee.

NH HB544

Relative to an optional local public safety assessment on certain room occupancies.

NH HB1254

Relative to an optional local public safety assessment on certain room occupancies.

NH HB84

Allowing municipalities to collect fees for certain recreational vehicles located on campground properties.

NH SB555

Local agencies: transient occupancy taxes: short-term rental facilitator: collection.

NH SB343

Establishing a committee to study room occupancy tax revenues and fees and the formula for distribution to municipalities.

NH SB1072

Local agencies: transient occupancy taxes: online short-term rental facilitator: collection.

NH HB1204

Reducing the rate of the meals and rooms tax and increasing the revenue sharing of meals and rooms tax revenue with municipalities.

NH HB05186

An Act Dedicating A Portion Of The Room Occupancy Tax On Short-term Rentals To Municipalities.

NH HB4091

Lauderdale County; extend repeal date on Tourism Commission and hotel/motel tax, and authorize room occupancy tax.

Similar Bills

No similar bills found.