New Hampshire 2022 Regular Session

New Hampshire House Bill HB1204

Introduced
11/18/21  

Caption

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

Impact

The financial implications of HB 1204 suggest that the reduction of the meals and rooms tax could lead to an indeterminable decrease in state revenues while simultaneously increasing local revenues by an estimated $23.7 million. This redistribution of funds could strengthen municipal budgets, enabling them to meet local needs and enhance public services. However, the exact fiscal impact remains uncertain, as state revenue forecasts may fluctuate in response to the changes enacted by the bill.

Summary

House Bill 1204 aims to reduce the meals and rooms tax rate in New Hampshire from 8.5% to 7.9% while increasing the share of this tax revenue distributed to municipalities from 30% to 40%. This change is designed to enhance local funding and provide relief to consumers and businesses in the hospitality sector. The bill signifies a shift towards supporting local economies by allocating a greater percentage of tax revenue directly to towns and cities, which is expected to bolster local services and infrastructure.

Sentiment

The general sentiment surrounding the bill is cautiously optimistic. Supporters argue that reducing the tax will stimulate consumer spending and support the hospitality industry recovering from economic challenges. There is a belief that boosting local revenue through the increased share distributed to municipalities can drive long-term growth. Nevertheless, there are concerns about the sustainability of state funds and whether the expected increase in local revenues can truly compensate for any losses resulting from the tax rate reduction.

Contention

As discussions about HB 1204 progressed, some legislators voiced concerns about the dependency of local municipalities on state funding and the potential long-term effects of lowering tax rates. Critics warn that while the bill may provide immediate financial support to local governments, the reduction in the overall tax rate could result in a more significant revenue shortfall for the state, hampering its ability to fund essential services. This debate has raised questions about finding a balance between providing necessary tax relief and ensuring stable funding for public services statewide.

Companion Bills

No companion bills found.

Previously Filed As

NH HB1515

Relative to the meals and rooms tax rate.

NH HB1422

Relative to the rates of the business profits tax, business enterprise tax, communications service tax, and meals and rooms tax.

NH HB1430

Repealing the tax on rentals of motor vehicles under the meals and rooms tax.

NH SB315

Directing that a portion of revenue distributions from the meals and rooms municipal revenue fund be used by municipalities to reduce the local property tax rate.

NH HB596

Relative to reporting requirements for entities that collect meals and rooms taxes.

NH SB434

Establishing the extended stay housing program and exempting participating businesses from the tax on meals and rooms.

NH HB503

Amending how revenues from taxes are allocated to the education trust fund.

NH SB585

Relative to a property lien resulting from unpaid meals and rooms taxes.

NH HB1500

Reducing the rate of the communications services tax and repealing the tax in 2025.

NH HB1191

Relative to the establishment of an exemption to the meals and rooms tax for participants in the restaurant voucher program.

Similar Bills

NH HB1629

Relative to default service for net metering.

NH HB418

Relative to eliminating the rebates distributed by the energy efficiency fund.

NH HB1565

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NH SB307

Relative to electric transmission service agreements.

NH HB460

Relative to utility investments in distributed energy resources.

NH HB1621

Relative to reducing the rebates distributed by the energy efficiency fund.

NH HB234

Relative to renewable energy credits.

NH SB261

Relative to net metering participation.