Nashua does not maintain a short-term rental registration program because the city has no STR ordinance. The only mandatory registration is the New Hampshire Department of Revenue Administration's Meals and Rooms (Rentals) License under RSA 78-A:4, obtained through the Granite Tax Connect portal at gtc.revenue.nh.gov. RSA 78-A:6, V additionally requires every short-term rental advertisement (online listings on Airbnb, Vrbo, Booking.com, direct-rental websites, print, signage) to include the operator's M&R license number. There is no Nashua application, no Nashua registration fee, no Nashua site plan filing, no Nashua local contact requirement, and no Nashua biennial renewal - all of those exist only in cities with STR ordinances, which Nashua is not.
Because Nashua has no STR ordinance, the city does not maintain a registration, application, fee schedule, inspection regime, local-contact registry, or renewal process for short-term rentals. The single mandatory registration step is the statewide NH DRA Meals and Rooms License under RSA 78-A:4. Operators register through the Granite Tax Connect portal at gtc.revenue.nh.gov by creating an account, completing the M&R license application (business name, federal EIN or SSN, property address, expected monthly tax liability), and paying the application fee. NH DRA issues the license certificate, which must be posted at the property. The license must be renewed in accordance with DRA's renewal cycle (typically annually). RSA 78-A:6, V mandates that 'every advertisement, listing, or solicitation of a short-term rental shall include the meals and rooms license number of the operator,' which means every Airbnb listing, Vrbo listing, Booking.com listing, direct-rental website, print ad, and on-property signage must display the M&R license number. The DRA cross-references platform-listing data against the M&R license database in audits and issues compliance demand letters to unregistered operators. RSA 78-A:6-c distributes 30% of net M&R revenue to the cities and towns under the catalyst fund / municipal-aid framework, so Nashua receives indirect benefit from STR activity even without a city registration program. Beyond M&R registration, an STR operator must already comply with (1) Chapter 190 Land Use Code zoning permissions for the underlying dwelling district, (2) Chapter 182 Housing Standards life-safety duties (smoke / CO alarms, egress, sanitary plumbing), (3) Chapter 201 Noise rules, and (4) the Building Code certificate-of-occupancy and Fire Code inspection regime through the Nashua Building Department and Fire Marshal's Office - but none of these is an 'STR-specific' registration. The Nashua Re-Code Land Use Code update launched in February 2024 could introduce a city-level registration; until that is adopted, the M&R license is the only required record.
Operating a Nashua STR without an NH DRA Meals and Rooms License under RSA 78-A:4 is enforceable by the Department of Revenue Administration with civil penalties under RSA 78-A:7 (misdemeanor for individuals; felony for willful or substantial violations), interest under RSA 21-J:28, and late-filing / failure-to-pay penalties under RSA 21-J:32-33. Operating without including the M&R license number in advertisements is an independent violation of RSA 78-A:6, V enforceable by DRA citation and platform-takedown referral. The DRA's audit program scans Airbnb, Vrbo, Booking.com, and direct-rental websites and cross-references listings against the M&R database. Marketplace facilitator collection by Airbnb / Vrbo (which began in late 2020) does not waive the operator's registration obligation. Misrepresenting use to obtain a license fraudulently is a separate criminal offense under RSA 638:6 (fraudulent practices). From the city side, although no STR registration exists, operating in violation of the Chapter 190 Land Use Code (e.g., transient lodging in a zone where it is not a permitted use) is an independent zoning violation enforceable through stop-work orders and civil penalties under the Nashua Code Enforcement framework.
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