HB1474: relative to the formula of distribution of revenue from the meals and rooms tax.

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RSA references from bill data

• 198:39 · repeal · effective 2026-07-01

  stablished in RSA [78-A:26, IV] 78-A:27. 3 Repeal. The following are repealed: I. RSA 78-A:26, III and IV, relative to the disposition of meals and rooms tax revenue. II. RSA 198:39, II(i), relative to the school portion of any revenue sharing funds apportioned to school districts in the property tax rate calculations. 4 Effective Date. This act shall take effect July 1, 2026. LBA 26-29

• 6:12 · repeal · effective 2026-07-01

  aragraph (b) against the result of the total distribution calculated pursuant to RSA 78-A:28 as divided by the sum of all population factors. 2 Application of Receipts. Amend RSA 6:12, I(b)(369) to read as follows: (369) Moneys deposited in the meals and rooms municipal revenue fund established in RSA [78-A:26, IV] 78-A:27. 3 Repeal. The following are repealed: I. RSA 78-A:26, III and IV, r

• 78-A · amend · effective 2026-07-01

  rooms tax. Be it Enacted by the Senate and House of Representatives in General Court convened: 1 New Sections; Meals and Rooms Municipal Revenue Fund Established. Amend RSA 78-A by inserting after section 26 the following new sections: 78-A:27 Meals and Rooms Municipal Revenue Fund Established. There is hereby established in the treasury the meals and rooms municipal revenue fund. Any money

• 78-A:26 · reference · effective 2026-07-01

  suant to RSA 78-A:28. 78-A:28 Meals and Rooms Municipal Revenue Fund. On or before December 1, 2026, and each December 1 thereafter, 30 percent of the net income determined under RSA 78-A:26, I of the most recent fiscal year, after deductions for the cost of administration and revenues deposited in the education trust fund pursuant to RSA 78-A:26, II, shall be deposited into the meals and rooms municipal re

• 78-A:27 · add · effective 2026-07-01

  stration and revenues deposited in the education trust fund pursuant to RSA 78-A:26, II, shall be deposited into the meals and rooms municipal revenue fund established pursuant to RSA 78-A:27 for distribution to the unincorporated towns, unorganized places, towns, and cities. 78-A:29 Meals and Rooms Municipal Revenue Fund Distribution Formula. I. The amount to be distributed to each such town, place, or ci

• 78-A:28 · reference · effective 2026-07-01

  evenue fund shall be nonlapsing and continually appropriated to the state treasurer for distribution to the unincorporated towns, unorganized places, towns, and cities pursuant to RSA 78-A:28. 78-A:28 Meals and Rooms Municipal Revenue Fund. On or before December 1, 2026, and each December 1 thereafter, 30 percent of the net income determined under RSA 78-A:26, I of the most recent fiscal year, after deductio

RSAs mentioned by this document

• RSA 6 · STATE TREASURER AND STATE ACCOUNTS
• RSA 78-A · TAX ON MEALS AND ROOMS
• RSA 198 · SCHOOL MONEY
• RSA 198:39 · Education Trust Fund Created and Invested
• RSA 6:12 · Application of Receipts
• RSA 78-A:26 · Disposition of Revenue