Section Rev 207.06 - Hearings on the Suspension or Revocation of a Meals and Rentals Tax Operators License In proceedings involving the suspension or revocation of a meals and rentals tax operator's license the following rules shall apply:
(a) If the department finds that the licensee has failed to comply with the statute or the rules administering the meals and rentals tax, which is sufficient cause to suspend or revoke the meals and rentals tax operators license, the department shall provide the licensee with: (1) Written notice of its intent to suspend or revoke the licensee's meals and rentals tax operator license;(2) Written notice of the facts and conduct upon which the department intends to base its action; and(3) The date and time of a hearing;(b) An adjudicative proceeding shall be commenced within 15 days of service of the notice of intent to suspend or revoke a meals and rentals tax operator's license;(c) The licensee shall have an opportunity to appear at the proceeding and show cause why the suspension or revocation should not be granted;(d) A failure of the licensee, or the licensee's designated representative, to appear at a scheduled hearing shall result in a finding by the presiding officer that the licensee's license shall be suspended or revoked, unless within 5 business days of the failure to appear, the licensee or the licensee's designated representative, files written notification to the hearing officer evidencing reasonable cause as to the failure to appear at the scheduled hearing. Reasonable cause shall include accident, mistake, or misfortune or other reason beyond control of the licensees;(e) A failure by the department to appear at a scheduled hearing shall result in a finding by the presiding officer that the licensee's license shall not be suspended or revoked;(f) Any valid license held by a licensee shall remain in full force and effect pending the issuance of a final order on the notice of intent to suspend or revoke;(g) A license shall be suspended upon the presiding officer's determination that the license holder has neglected or willfully violated the statute or rules administering the meals and rentals tax by actions such as, but not limited to: (1) Failure to file a meals and rentals tax return;(2) Failure to remit taxes collected to the department;(3) Failure to make tax payments with meals and rentals returns at the time required by law;(4) Making a payment that is rejected by the licensee's financial institution for insufficient funds;(5) Failure to comply with electronic data submission requirements contained in RSA 78-A:8;(6) Failure to comply with the record keeping requirements of RSA 78-A:7, II; or(7) Failure to post a bond imposed pursuant to Rev 207.10 and RSA 78-A:8-b; (8) Failure to conspicuously post the license for public view on the premises pursuant to Rev 705.01(h), or include the license number in any advertisement for a short-term rental pursuant to Rev 705.01(i), after receiving a warning from the department;(9) A conviction, or admission to sufficient facts to support a finding of guilt, for a crime arising from any: a. Violation of RSA 78-A; orb. Violation of federal or any state law involving dishonesty or fraud: 1. For a misdemeanor, if within the 5-year period immediately preceding the date of the service of the notice of intent to suspend or revoke; or2. For a felony, if within the 10-year period immediately preceding the date of the service of the notice of intent to suspend or revoke; or(10) Having refused to permit, hindered, or obstructed an inspection or examination authorized under RSA 78-A:19;(h) A license shall be revoked upon the presiding officer's determination that the license holder has repeatedly neglected or willfully violated the statute or rules administering the meals and rentals tax by actions such as, but not limited to: (1) The actions set forth in (g)(1)-(10) above; or(2) Failure to cure the cause of a suspension of a license within 30 days; and(i) As provided in RSA 78-A:5, II, the aggrieved licensee may appeal any adverse order either by written application to the board of tax and land appeals or by petition to the superior court of the county in which the licensee resides or conducts his or her operation within 15 days of the date the notice was mailed, pursuant to RSA 78-A:15, II.N.H. Admin. Code § Rev 207.06
#4060, eff 5-29-86; ss by #4510, eff 10-26-88; rpld by #5190, eff 7-23-91, INTERIM, EXPIRED: 11-21-91
New. #5389, eff 5-5-92, EXPIRED: 5-5-98
New. #6749, eff 5-19-98), EXPIRED: 5-19-06
New. #8658-B, eff 6-13-06; ss by #9825-B, eff 11-25-10
Amended by Volume XXXVI Number 41, Filed October 13, 2016, Proposed by #11185-B, Effective 9/20/2016, Expires 9/20/2026.Amended by Volume XXXVII Number 23, Filed June 8, 2017, Proposed by #12183, Effective 5/24/2017, Expires 5/24/2027.Amended by Volume XL Number 33, Filed August 13, 2020, Proposed by #13076-B, Effective 7/25/2020, Expires 7/25/2030.