New Hampshire Statutes

Table of Contents

78-A: TAX ON MEALS AND ROOMS

Section: 78-A:1 Title.
Section: 78-A:2 Administration; Rules; Questions of Law.
Section: 78-A:3 Definitions.
Section: 78-A:4 Meals and Rentals Licenses Required; Penalty.
Section: 78-A:4-a Advertisements of Short-Term Rentals.
Section: 78-A:5 Suspension and Revocation of Licenses; Appeal.
Section: 78-A:6 Imposition of Tax.
Section: 78-A:6-a Exception to Tax; Gratuity Charges.
Section: 78-A:6-b Exception to Tax; Auxiliary Charges.
Section: 78-A:6-c Exception to Tax; Meals.
Section: 78-A:6-d Exception to Tax; Occupancy.
Section: 78-A:7 Collection of Tax.
Section: 78-A:8 Returns and Payment.
Section: 78-A:8-a Repealed by 2019, 304:11, II, effective Jan. 1, 2020.
Section: 78-A:8-b Surety Bonds.
Section: 78-A:9 Returns; Special, Optional, and Extensions.
Section: 78-A:10 Repealed by 1991, 163:43, XIX, eff. May 27, 1991.
Section: 78-A:10-a Repealed by 1991, 163:43, XX, eff. May 27, 1991.
Section: 78-A:11 Assessment of Additional Tax.
Section: 78-A:12 Repealed by 1991, 163:43, XXI, eff. May 27, 1991.
Section: 78-A:13 Appeals.
Section: 78-A:14 Repealed by 1991, 163:43, XXIII, eff. May 27, 1991.
Section: 78-A:15 Notices.
Section: 78-A:16 Repealed by 1991, 163:43, XXIV, eff. May 27, 1991.
Section: 78-A:17 Repealed by 1975, 439:34, XV, eff. July 1, 1975.
Section: 78-A:18 Violations.
Section: 78-A:19 Records; Inspection.
Section: 78-A:20 Taxes as Personal Debt to State.
Section: 78-A:21 Taxes as Property Lien.
Section: 78-A:22 Repealed by 1991, 163:43, XXV, eff. May 27, 1991.
Section: 78-A:23 Repealed by 1983, 469:52, II, eff. July 1, 1983.
Section: 78-A:24 Expenses.
Section: 78-A:25 Population Figures.
Section: 78-A:26 Disposition of Revenue.