Section 78-A:4 Meals and Rentals Licenses Required; Penalty.
I. Each operator shall register with the department the name and address of each place of business within the state where it operates a hotel, sells taxable meals, or rents motor vehicles. The operator shall complete a registration, upon receipt of which the department shall issue a meals and rentals license for each place in such form as it determines, attesting that the registration has been made, provided that a license shall not be issued or renewed if the operator owes unpaid taxes, interest, or penalties from any tax administered by the department. A license may be denied if the commissioner has reason to believe that the registration is filed by a person as a subterfuge for the real person in interest whose license has been previously been revoked, suspended, or not renewed for cause. Licenses shall expire on June 30 in each odd-numbered year, unless the business ceases operation, a change in ownership occurs, or the license is revoked or suspended by the department prior to expiration of the license. The license shall be conspicuously posted in a public area upon the premises to which it relates.
II. The fee for an original license or timely license renewal shall be $5. The fee shall be waived for an original license, if the license is issued less than 6 months prior to a required renewal date.
III. No person shall engage in serving taxable meals, renting rooms, or renting motor vehicles without first obtaining the license required by this section. The license is nonassignable and cannot be transferred. Any person who fails to register or obtain a license as provided in this section shall be subject to the penalty provisions of RSA 21-J:39.
Source. 1967, 213:1; 409:11. 1969, 287:9. 1973, 530:4; 544:9. 1975, 439:7. 1977, 563:55. 1983, 439:2. 1991, 163:25. 1999, 17:26. 2001, 199:1, eff. July 1, 2001. 2007, 147:1, eff. July 1, 2007. 2009, 144:271, eff. Jan. 1, 2010.