N.H. Admin. Code § Box 302.01 - Report and Gross Receipts Tax

(a) Within 72 hours following each competition, the promoter shall:

(1) File a report with the OPLC identifying the number of tickets sold in every price category and the amount of gross receipts of paid admissions; and

(2) Pay by certified check a tax of 5 percent of the gross receipts of paid admissions.

(b) The OPLC shall forward each report received pursuant to this section to the commission prior to the next meeting after the report is received.

Notes

N.H. Admin. Code § Box 302.01

#10483, eff 12-5-13

Amended by Number 37, Filed September 12, 2024, Proposed by #14038, Effective 7/30/2024, Expires 7/30/2034.