In January 1997, the Meals and Rooms Tax system at DRA no longer captured the meals or rooms tax gross receipts. It was decided in July of 1997, in order for OEP to continue providing this comparative report format, the DRA monthly activity report would be modified to use a "weighted average" tax percentage to calculate the gross receipts.
According to RSA 78-A, a 9% tax is assessed upon patrons of hotels and restaurants, on rents and upon meals costing $.36 or more. An Operator’s License is required.
The county is the smallest level of geography available; the data are not available at the town level.