Form Cd-3 - New Hampshire Application For Meals & Rentals Tax Operators License Page 3
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NEW HAMPSHIRE DEPARTMENT OF REVENUE ADMINISTRATION
CD-3
APPLICATION FOR MEALS & RENTALS TAX
OPERATORS LICENSE (RSA 78-A:4)
Page 3
GENERAL INSTRUCTIONS
Instructions
WHO MUST FILE
LINE 1
Each operator shall obtain a license from the Department for each place
Type or print Business/Trade Name.
of business within the state where it operates a hotel or any facility
LINE 2
offering sleeping accommodations, sells taxable meals, or rents motor
vehicles. The license remains valid until the license expires, the business
Type or print the full legal name of the Corporation, Partnership,
ceases operation, a change in ownership occurs, or the license is
Proprietorship or Limited Liability Company (LLC).
revoked or suspended by the Department. The license shall be
LINES 3 and 4
conspicuously posted in a public area upon the premises to which it
Type or print the mailing address - abbreviate when possible. Please list
relates.
the email address for communication of Meals & Rentals Tax matters.
WHEN TO FILE
Secretary of State Business ID #:
Enter the Business ID Number
A New Hampshire Meals & Rentals Tax License must be obtained prior
issued by the NH Secretary of State at the time this business or trade
to the start of business and renewed by June 30 of each odd-numbered
name was registered.
year. File this form at least 30-days prior to the start of business.
LINE 5
Type or print the City or Town, State and Zip code with extension.
WHERE TO FILE
Mail to: NH DRA, PO Box 454, Concord, NH 03302-0454.
LINES 6(a) and 6(b)
NEED HELP?
Check the type of entity the organization is taxed as. If formed as a LLC,
also check the box on Line 6(b). List the LLC Manager.
If you have any questions regarding the Meals & Rentals Tax, the
TELEFILE System or the E-FILE System, contact the Department
LINE 7
between 8:00 am and 4:30 pm, Monday through Friday (603) 230-5900.
Type or print the Federal Employer Identification Number (FEIN)
associated with the business/trade name. If applied for, enter "applied for"
ELECTRONIC FILER
and notify the Department when received. To apply for an FEIN, contact
Any operator that does not choose to file electronically shall forfeit any
the IRS at 1-800-829-4933 or visit for more information.
commission 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
LINE 8
any business with less than $25,000 in meals and rentals taxable
Type or print the FEIN, Social Security Number (SSN) or Department
revenue in the prior calendar year.
Identification Number (DIN) under which the NH business taxes for this
operation will be reported.
CONSOLIDATED RETURNS
Any operator who files two or more returns each month for a single legal
LINES 9(a), 9(b) and 9(c)
entity may request, in writing, to file on a consolidated basis. The
List the names, titles, SSNs, phone numbers, and home addresses of the
request shall include the following: (1) Operator’s designation of one
individual owners (Proprietorships), partners (Partnerships), members/
license number to be the master license number; (2) Business name and
managing members (LLCs), president/treasurer and anyone else in a
license number for each member; and (3) Address for each member. An
managerial capacity (Corporations). A managing member is an owner who
operator filing a consolidated return shall abide by the requirements
is actively involved in the daily operations of the LLC. Each listed owner
contained in N.H. Code of Admin. Rules, Rev. 704 and keep records
must sign the application. If additional space is needed, provide an
readily available that show activity by month for each individual license.
additional page with information for the other principals with corresponding
Provided the operator meets the requirements in N.H. Code of Admin.
signatures.
Rules, Rev. 704.05(b), (c), and (d), permission shall be granted for filing
LINE 10
on a consolidated basis.
Enter the name, title and telephone number of the designated person to
DISCLOSURE OF SSN:
contact regarding licensing, returns, or payments. If other than employee,
Disclosure of your Social Security Number to the NH Department of
owner or officer, a Power of Attorney (POA), NH Form DP-2848 is
Revenue Administration is mandatory under N.H. Code of Admin. Rules,
required.
Rev. 708.04(c)(5). This information is required for the purpose of
LINE 11
administering the tax laws of this state and authorized by 42 U.S.C.S.
Provide the New Hampshire business telephone number.
405(c)(2)(C)(i). The tax information which is disclosed to the Department
is held in strict confidence by law. The information may be disclosed to
LINE 12
the US Internal Revenue Service, agencies responsible for the
Type or print the physical address where the business is located. For
administration of taxes in other states in accordance with compacts for
example, "1 Main St., Manchester, NH 03102".
the exchange of information, and as otherwise authorized by RSA 21-
J:14. The failure to provide a Social Security Number will result in a
LINE 13
rejection of an application.
Enter the proposed opening date of the business. NOTE: This license is
required prior to commencing operations.
Incomplete applications will be returned to the applicant and
LINE 14
will result in a delay in issuance of a license. Some common
Enter the type of business activity. (For example, hotel, inn, restaurant,
omissions/errors are:
tavern, club, motel, dairy bar, ski area, tourist home, cottage, motor vehicle
•
The application is not signed
rentals, store, service station, rental agent, caterer, etc.) NOTE: If catering
•
is provided, as well as other business activities, a separate license is
Application is incomplete or illegible
required for the catering.
Form CD-3
3
Instructions
Rev 04/2013
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