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NEW HAMPSHIRE DEPARTMENT OF REVENUE ADMINISTRATION

FORM

APPLICATION FOR MEALS & RENTALS TAX OPERATORS

CD-3

LICENSE & RENEWAL (RSA 78-A:4)

GENERAL INSTRUCTIONS

Each operator shall obtain a license from the Department for each place of business within the state where it operates a hotel, sells taxable

WHO

meals, or rents motor vehicles. The license remains valid until the business ceases operation, a change in ownership occurs, the license

MUST

is revoked or suspended by the Department or the license expires. The license shall be conspicuously posted in a public area upon the

FILE

premises to which it relates.

A New Hampshire Meals & Rentals Tax License must be obtained prior to the start of business and renewed by June 30 of each odd-

WHEN

numbered year. File this form at least 30-days prior to the start of business or the expiration date, of the existing license.

FILE

WHERE

Mail to: NH DRA, PO Box 454, Concord, NH 03302-0454.

TO FILE

The fee for an original license or timely license renewal is $5. The fee shall be paid with the license application. Make check or

LICENSE

money order payable to the STATE OF NEW HAMPSHIRE.

FEE

If you have any questions regarding the Meals and Rentals Tax, the TELEFILE System or the E-FILE System, Central Taxpayer Services is

NEED

available between 8:00 am and 4:30 pm, Monday through Friday (603) 271-2191.

HELP

ELEC-

Any operator that does not choose to file electronically shall forfeit any amounts retained pursuant to RSA 78-A:7, III to the Department to

offset the costs of manual paper filing. The forfeiture shall be waived for any business with under $25,000 in meals and rentals taxable

TRONIC

revenue in the prior calendar year.

FILER

Incomplete applications will be returned to the applicant and will result in a delay in issuing. Some common omissions/errors are:

Application is incomplete or illegible

The application is not signed

Missing payment

Entering the president's name rather than corporation name on Line 2

Request

Check the appropriate box to indicate if this is an application for a new license or a renewal of an existing license. If this is an

Type

application for renewal, provide your current six digit license number issued by the Department.

Line 1

Type or Print Business/Trade Name.

Line 2

Type or Print the business entity name (Corporation, Partnership, or Proprietor's Name).

Line 3

Type or Print the mailing address - abbreviate when possible.

Type or Print the Post Office Box, Rural Route number, etc.

Line 4

Line 5

Type or Print the City or Town, State and Zip code.

Check the type of legal organization if other than a Limited Liability Company (LLC).

Line 6a

If this operation is a Limited Liability Company (LLC) show whether the entity is taxed as a proprietorship, corporation or partnership.

Line 6b

Line 7

Type or print the Federal Employer Identification Number. If applied for, enter "applied for" and notify the Department when received.

Type or print the Social Security Number or Department Identification Number (DIN) under which your business taxes for this operation will

Line 8

be reported.

List the names, titles, social security numbers and home addresses of the individual owners (Proprietorships), partners (Partnerships),

Line 9

members/managing members (Limited Liability Companies), president/treasurer and anyone else in a managerial capacity (Corporations).

If additional space is needed, attach a schedule detailing the same information. A managing member is an owner who is actively involved

in the daily operations of the Limited Liability Company.

Disclosure

Disclosure of your Social Security Number is mandatory under Department of Revenue Administration Rule 708.04(c)(5). This information

of SSN:

is required for the purpose of administering the tax laws of this state and authorized by 42 U.S.C.S. 405(c)(2)(C)(i). The tax information

which is disclosed to the New Hampshire Department of Revenue Administration is held in strict confidence by law. The information may

be disclosed to the US Internal Revenue Service, agencies responsible for the administration of taxes in other states in accordance with

compacts for the exchange of information, and as otherwise authorized by NH RSA 21-J:14. The failure to provide a Social Security

Number will result in a rejection of an application.

Line 10

Enter the designated person to contact regarding licensing, returns, or payments with a telephone number if different than the number on

line 11.

Provide the business, cellular and home telephone numbers.

Line 11

Type or Print the actual address where the business is located. For example, "1 Main St., Manchester, NH".

Line 12

Enter the proposed opening date of the business. NOTE: This license is required prior to commencing operations.

Line 13

Line 14

Enter the type of business activity. (For example, hotel, inn, restaurant, tavern, club, motel, dairy bar, ski area, tourist home, cottage, motor

vehicle rentals, store, service station, rental agent and caterer, etc.). Note: If catering is provided, as well as other business activities a

separate license is required for the catering.

Line 15

Check all applicable items served by this business. Indicate number of seats in restaurant and/or lounge.

Check appropriate box(es) to indicate if the business provides sleeping accommodations (indicate number of rooms), function rooms

Line 16

(indicate number of seats), or motor vehicle rentals.

If this is a seasonal business indicate the months it will be operated. If the operator desires to file tax returns on a seasonal basis that is

Line 17

less than twelve returns per year, check the appropriate block. Monthly filing will be required unless seasonal permission is granted. A

return is required for each month of the filing status, whether there is tax due or not.

Line 18

In case of change of ownership, provide the name the business previously operated under and the name of former owner(s).

The signature and title, in ink, of the person who is certifying the application information is required on all forms. You certify that the given

Signature

information is true and correct and in conformity with applicable state laws.

Form CD-3

Instructions

Rev. 09/2007

Form Cd-3 - Application For Meals & Rentals Tax Operators License & Renewal - New Hampshire Department Of Revenue Administration Page 2

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