NH lacks a general sales tax and individual income tax on wages but imposes a Business Profits Tax and Business Enterprise Tax under RSA 77-A and 77-E. Manchester businesses file at state level, not city.
New Hampshire applies the Business Profits Tax (BPT) at roughly 7.5% on net business income over a filing threshold (NH RSA 77-A) and the Business Enterprise Tax (BET) at roughly 0.55% on the enterprise value tax base — payroll, interest, and dividends paid (NH RSA 77-E). Manchester does not impose a separate municipal business income tax; revenue comes through property tax (NH RSA 76) and state revenue sharing. Manchester businesses register with NH Secretary of State and file BPT/BET annually. NH has no general sales tax and no wage income tax — only the 5% interest/dividends tax (RSA 77, phasing out 2027).
Failing to file BPT or BET when over thresholds, missing payments, or operating without NH Secretary of State registration triggers state penalties.
Other ordinances people look up for this city. Green dot = verified primary-source excerpt.
Manchester, NH
Manchester is not a formal sanctuary city. NH HB 1090 (2019) provides informal protection by limiting state cooperation with ICE detainers, but Manchester Po...
Manchester, NH
New Hampshire ties its minimum wage to the federal $7.25 per hour under NH RSA 279:21 and preempts local wage floors. Manchester cannot adopt a higher city m...
Manchester, NH
Manchester hotels collect the New Hampshire Meals & Rentals Tax at 8.5%, the only lodging tax in NH (no state sales tax). Operators register with NH DRA and ...
Manchester, NH
Manchester loitering rules under Ch. 200 require specific aggravating conduct — drug activity, threats, blocking access — beyond mere presence. Pure-status l...
Manchester, NH
Manchester prohibits open containers and alcohol consumption in public streets, sidewalks, and parks under Ch. 230 and NH RSA 179:31. Licensed outdoor-dining...
Manchester, NH
Manchester follows NH RSA 155 Indoor Smoking Act, banning smoking in enclosed workplaces and restaurants. Outdoor smoking is restricted at city parks, playgr...
See how Manchester's business tax classification rules stack up against other locations.
Help us keep this page accurate. If you notice an error or outdated information, let us know.