Section Rev 705.01 - License Requirement(a) Every individual or entity intending to sell meals, rent rooms, or rent motor vehicles, shall complete and file Form CD-3, "Application for Meals and Rentals Tax Operator's License", with the department and be issued a license by the department prior to the opening of business.(b) Form CD-3, "Application for Meals and Rentals Tax Operator's License", shall be available by: (2) Calling the collections division at (603) 230-5900; or(3) Writing to: NH Department of Revenue Administration
Collections Division
PO Box 637
Concord, NH 03302-0637.
(c) A separate license shall be required for each business location of the operator.(d) A catering business shall obtain: (1) A separate operator's license for each fixed location where taxable meals are regularly served; and(2) A single separate operator's license for the occasional serving of meals at various locations such as those listed in Rev 701.01.(e) Mobile catering businesses and vending truck operators shall: (1) Obtain a single operator's license covering the overall business rather than an individual operator's license for each mobile vending truck they operate;(2) Display their operator's license number on the outside of each vehicle; and(3) Display a reprint, provided by the department, of their license in each vehicle.(f) Any person in the business of renting motor vehicles shall obtain a separate operator's license for each fixed location where vehicles are rented.(g) A meals and rentals tax operator's license shall not be transferable.(h) A meals and rentals tax operator's license shall be posted in a conspicuous location for public view.(i) Any advertisement for a short-term rental shall prominently and conspicuously display the operator's license number.(j) An operator's failure to comply with the requirements specified in (h) or (i) above, after receiving a warning from the department, shall constitute sufficient cause for revocation, suspension, or denial of the operator's license.N.H. Admin. Code § Rev 705.01
#2205, eff 12-12-82; ss by #2504, eff 10-12-83; ss by #3181, eff 1-22-86; ss by #4061, eff 5-29-86; amd by Interim #4786, eff 3-21-90; ss by #4889, eff 7-31-90; ss by #5399, eff 5-21-92; ss by #6750, eff 5-19-98; ss by #7505, eff 6-19-01; ss by #8653, eff 6-8-06
Amended byVolume XXXIV Number 46, Filed November 13, 2014, Proposed by #10714, Effective 11/7/2014.Amended by Volume XXXVII Number 23, Filed June 8, 2017, Proposed by #12184, Effective 5/24/2017, Expires 5/24/2027.Amended by Volume XXXIX Number 46, Filed November 14, 2019, Proposed by # 12907, Effective 10/23/2019, Expires 10/23/2029.Amended by Volume XL Number 33, Filed August 13, 2020, Proposed by #13077, Effective 7/25/2020, Expires 7/25/2030.