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SB 634 · 2026 · Senate · Ways and Means Committee

Municipal room rental occupancy fee

AI-generated

enabling municipalities to adopt a municipal occupancy fee.

Enables municipalities to collect an occupancy fee on room rentals to fund a municipal capital fund, revolving fund, or tourism support fund.AI-generated

Status

Killed in the Senate — Inexpedient to Legislate · January 29, 2026
  1. ✓Introduced
  2. ✕Senate
  3. House
  4. Governor
  5. Law

Analysis

This bill enables a municipality to collect an occupancy fee from room rentals for the purpose of establishing a municipal capital fund, revolving fund, or tourism support fund.

From the bill's official ANALYSIS section.

In the bill's words

Quoted verbatim from the bill as introduced. Passages chosen from the operative text.Computed by this site

“The legislative body of a municipality may vote to collect a municipal fee on each occupancy, as defined in RSA 78-A:3, XI, for the purpose of establishing a municipal capital improvement or tourism support fund, which is intended to increase or stabilize local hotel and other room rental occupancy.”
RSA 353:11
“As authorized by the legislative body vote, the fee may be collected as a daily charge of up to $2 per occupancy per 24-hour period, or as a percentage of the price of the occupancy, provided that the rate shall not exceed $2 per occupancy per 24-hour period.”
RSA 353:11
“If the average daily price of the occupancy does not exceed $40, the occupancy fee shall not be collected.”
RSA 353:11
“The vote by the legislative body shall specify the number of consecutive days to which the occupancy fee applies, provided that the maximum number of consecutive days for which the fee may be collected for each occupancy shall not exceed 184.”
RSA 353:11

Official record

Bill page — docket & status

gc.nh.gov · the authoritative source

Sponsors

Sen. Suzanne PrentissDPrimeAssistant Democratic Leader
  • Sen. Rebecca Perkins KwokaDMinority Leader
  • Sen. Cindy RosenwaldDDeputy Democratic Leader

Also: Sen. Pat LongD, Sen. David WattersD, Sen. Debra AltschillerD, Sen. Donovan FentonD

Public testimony

No one submitted online testimony on this bill. See the record

Votes

yeanay
Starting text: Bill as introduced
  • Jan 29, 2026SenateCommittee report: Inexpedient to Legislate3–2
    Overall
    60% yea
  • Jan 29, 2026SenateRoll callInexpedient to LegislateAdopted15–9How they voted
    Overall
    63% yea
    Party-line vote
    Republicans
    15–194% yea
    Democrats
    0–80% yea

Hearings and debates

  • Jan 14, 2026Public hearingSenate Ways and Means1:07:52–1:15:097m 17slocated in the stream transcriptHearing
  • Jan 29, 2026Floor debateSenate floor2:40:05–2:43:443m 39slocated in the stream transcriptCommittee Report: Inexpedient to Legislate; Inexpedient to Legislate — adopted, roll call 15-9

Timestamps locate where this bill is taken up in the chamber's YouTube stream.

Legislative history

  1. Jan 7, 2026SenIntroduced 01/07/2026 and Referred to Ways and Means; SJ 1
  2. Jan 14, 2026SenHearing: 01/14/2026, Room 122-123, SH, 09:45 am; SC 46
  3. Jan 29, 2026Sen: Inexpedient to Legislate, 01/29/2026, Vote 3-2; SC 3
  4. Jan 29, 2026SenInexpedient to Legislate, RC 15Y-9N, MA === BILL KILLED ===; 01/29/2026; SJ 2

Coverage

No reporting linked yet.

Documents (PDF)

  • Introducedversion

Bill text & amendments link direct to gc.nh.gov; committee reports stream from the state record.