Section Rev 207.09 - Hearings on the Refusal to Issue or Renew a Meals and Rentals Tax Operators License In proceedings involving the refusal to issue or renew a meals and rentals tax operator's license, the following rules shall apply:
(a) If the department finds that there is cause to refuse to issue or renew a meals and rentals tax operators license pursuant to RSA 78-A:4 or RSA 78-A:5, it shall provide the operator with: (1) Written notice of its intent to refuse to issue or renew a meals and rentals tax operator's 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) After service of the notice of intent to refuse to issue or renew a meals and rentals tax operator's license, an adjudicative proceeding shall be commenced within: (1) 15 days in the case of an operator seeking a new meals and rentals tax operators license; or(2) 30 days in the case of an operator seeking to renew a meals and rentals tax operator's license;(c) The operator shall have an opportunity to appear at the proceeding and show cause why the meals and rentals tax operators license should be granted;(d) A failure of the operator, or the operator's designated representative, to appear at a scheduled hearing shall result in a finding by the presiding officer that a new license or a renewal license shall not be issued to the operator 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 a new license or a renewal license shall be issued to the operator;(f) After a hearing a license shall not be issued or shall not be renewed upon the presiding officer's determination that: (1) An operator owes unpaid taxes, interest, penalties or fees from any tax administered by the department;(2) There is reason to believe that the registration is filed by a person as a subterfuge for the real person in interest whose license has previously been revoked, suspended, or not renewed for cause;(3) The operator has, with respect to the current license or a previous license, repeatedly violated the statute or rules administering the meals and rentals tax by actions such as, but not limited to: a. Failure to submit a complete form CD-3 "Application For Meals & Rentals Tax Operators License";b. Failure to file meals and rentals tax returns;c. Failure to remit taxes collected to the department;d. Failure to make tax payments with meals and rentals returns at the time required by law;e. Making a payment that is rejected by the operator's financial institution for insufficient funds;f. Failure to comply with electronic data submission requirements contained in RSA 78-A:8;g. Failure to comply with the record keeping requirements of RSA 78-A:7, II;h. Failure to post a bond imposed pursuant to Rev 207.10 and RSA 78-A:8-b; andi. Failure to cure the cause of a suspension of a license within 30 days; j. 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;k. A conviction, or admission to sufficient facts to support a finding of guilt, for a crime arising from any: 1. Violation of RSA 78-A; or2. Violation of federal or any state law involving dishonesty or fraud: A. For a misdemeanor, if within the 5-year period immediately preceding the date of the service of the notice of intent to refuse to issue or renew; orB. For a felony, if within the 10-year period immediately preceding the date of the service of the notice of intent to refuse to issue or renew; orl. Having refused to permit, hindered, or obstructed an inspection or examination authorized under RSA 78-A:19; and(g) As provided in RSA 78-A:5, II, the aggrieved operator may appeal any adverse order either by application to the board of tax and land appeals or by petition to the superior court in the county in which the operator 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 207.09
#4060, eff 5-29-86; ss by #4510, eff 10-26-88; rpld by #5190, eff 7-23-91, INTERIM, EXPIRED: 11-20-91
New. #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-A, Effective 7/25/2020, Expires 7/25/2030.