Nashua, NH Home Business: Home Occupation Permits (2026)

Nashua Land Use Code Sec. 190-20 sets the two-tier permit framework. Minor Home Occupation: applicant files the Minor Home Occupation Application (available through the Nashua Department of Building Safety) with the Administrative Officer. The application requires: property owner consent if the applicant is a tenant, description of the proposed use, hours of operation, employee count (must be 0 nonresidents for Minor), square footage devoted to the use (max 200 sq ft or 20 percent of dwelling), parking plan, and signage description (max 2 sq ft non-illuminated). Upon administrative review and determination of compliance with the Sec. 190-20 standards, the Administrative Officer issues a Certificate of Use and Occupancy. No public hearing. Decision is appealable to the Zoning Board of Adjustment under Sec. 190-180 and RSA 676:5. Major Home Occupation: applicant files a Special Exception application with the Zoning Board of Adjustment under Sec. 190-180 (Article XV Zoning Procedures). Required materials: detailed business plan, site plan showing parking, abutter list and abutter notice per RSA 676:7, and a $200-$400 application fee (subject to current fee schedule). The ZBA holds a public hearing, accepts public testimony, and may grant the Special Exception with conditions (hours, employee count, client volume, on-site parking, sign placement). Standards include the Sec. 190-20 criteria plus the general Special Exception standards (use compatible with surrounding neighborhood, adequate facilities, no diminution of property values). New Hampshire repealed any statewide municipal business privilege license — Nashua does not require a separate local business license. State filings: NH Secretary of State LLC, corporation, or DBA filing as applicable; NH Department of Revenue Administration Business Profits Tax and Business Enterprise Tax filings above thresholds; trade-specific licenses (NH Office of Professional Licensure for cosmetology, real estate, contractor, etc.); and NH DHHS Child Care Licensing for daycare. Wake County-style business property tax listing does not apply in NH — local property tax is assessed by the Nashua Assessing Department on real property only.