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Hotels and Lodging Relief Program FAQs

Frequently asked questions about the Hotels and Lodging Relief Program

What is the purpose of the Hotels and Lodging Relief Program?

The Hotels and Lodging Relief Program is a $10 million fund administered by the Department of Revenue Administration (DRA). The fund is designed to provide relief to qualifying New Hampshire hotels and lodging establishments for revenue loss due to the effects of COVID-19. To qualify for the program, applicants will be asked to provide several pieces of information as part of the application process, including the amount of other CARES Act awards received, federal awards received under the Paycheck Protection Program (PPP) or the federal Restaurant Revitalization Fund (RRF), as well as, Meals and Rooms tax reports.

How can I apply, and when should I expect an answer to my application?

Complete the Hotels and Lodging Relief Program Application. The application period is June 22 to July 13, 2021. DRA will begin processing all submitted applications after July 13, pending any appeals that could impact distribution of available funds.

I have a New Hampshire Meals and Rentals (M&R) Tax License number. Do I automatically qualify for an award?

Not necessarily. There are additional terms and conditions, and you must meet all the following criteria to be eligible:

  • All required monthly M&R tax returns for tax periods April 1, 2019 through March 31, 2021 must be filed with the Department of Revenue Administration (DRA). If you are a seasonal filer, all required seasonal returns for periods that fall within those dates must be on file, unless you meet the exceptions below;
  • Have been established or otherwise in operation prior to April 1, 2020;
  • Not be seeking an award for a "short-term rental" (as defined by RSA 78-A:, XXIII) or for a "room facilitator" (such as a person or entity that either directly or indirectly offers, reserves, books, arranges for, remarkets, distributes, brokers, resells, coordinates, or otherwise facilitates occupancy to an occupant through the internet or any other means);
  • Not be seeking an award as a residential homeowner who rents a vacation or other home or condo, or a room therein; and
  • Are currently in business and/or will resume operations for normal seasonal operations in 2021.

If you are determined to be eligible, DRA will analyze the Rooms portion of your M&R filings and revenues for April 1, 2019 to March 31, 2020 as compared to revenues for April 1, 2020 to March 31, 2021 to determine if you have a revenue loss for purposes of this program.

Other awards for COVID-19 relief will be deducted. Once the amount of revenue loss for all eligible applicants is determined, a pro rata amount will be calculated. If you have no revenue loss or have already received COVID-19 awards that exceed your revenue loss, you will not receive an additional award, even if you are eligible.

I only file as a seasonal filer for summer  months, did not open in 2020, and I did not reopen until June 2021. As a  result, I will not have any M&R filings for the period April 1, 2020 to March 31, 2021, how will DRA calculate my  revenue loss?

First, you will be required to certify in the  application that you have, or will, reopen in 2021. Second, if you reported  zero rental income for April 1, 2020 to March 31,  2021, your revenue loss would be the difference between that and the amount of  rental income reported on your M&R filings for April 1, 2019 to March 31,  2020, the period before the pandemic.

I do not have a New Hampshire M&R Tax License number. Can I still apply for an award?

No.

My lodging facility is in New Hampshire and  I file and pay NH M&R taxes, but my corporate or business headquarters is  not in New Hampshire. Can I still apply for and receive an award?

Yes, but you will need to provide a New Hampshire address to which the award will be issued.

How much money will I receive if I am eligible?

If you are determined to be eligible, the DRA will analyze the Rooms portion of your M&R filings to determine your revenue for April 1, 2019 to March 31, 2020 and compare that to your revenue for April 1, 2020 to March 31, 2021 to determine if you have a revenue loss.

Other awards for COVID-19 relief will be deducted. Once the amount of revenue loss for all eligible applicants is determined, a pro rata amount will be calculated. If you have no revenue loss or have already received COVID-19 awards that exceed your revenue loss, you will not receive an additional award, even if you are eligible. No additional funds will be paid out of this program.

I have a New Hampshire M&R Tax License  number but I have not filed MRR monthly returns for 2019 or 2020.  Can I still apply for an award?

No, with some  exceptions for seasonal filers that filed returns in 2019, were closed in 2020,  but have yet to file in 2021 because their season has yet to begin.

I am a non-profit entity that provides  lodging, but am exempt from M&R.  Can  I still apply for an award?

No. If you do not file and pay M&R tax, you are not eligible. If you do file and pay M&R tax, you can apply regardless of whether or not you are a non-profit but an award will be based only on the amount reported on your M&R returns. 

Will I have to file a report in the future  to keep this money?

No, these awards will be based on past revenue loss that can be verified from existing M&R tax filings, not projections. Therefore, no reporting will be needed to verify the basis for the awards.

Can this award be subject to recoupment by the State?

Although there is no reporting required, the Terms and Conditions that you must accept to file the application and receive an award, require that all applicants acknowledge and accept that the award is subject to recoupment by the state if it is determined that it was obtained by false or materially inaccurate information.

Why are other forms of relief I received in  other state or federal programs deducted from an award I might receive in this  program?

Other awards that do not need to be paid back are revenue. This program is also for revenue loss. The CARES Act and federal Treasury guidance do not allow awards that will result in the same loss being paid twice.

I am an Inn that received an award through  the Restaurant Revitalization Fund; will that keep me from receiving an award  in this program?

Not automatically, however  it will be deducted along with other state or federal awards in calculating any  award.

Some of what I owed in recoupment in another program was offset by my business expenses in the Business Recoupment Relief Program, will that offset amount be taken into account if I qualify for an award in this program? What if I receive notification of an award in this program but later receive an offset in the Business Recoupment Relief Program?

Yes, if you have received an offset against recoupment owed you should list it in the question on COVID-19 related assistance in the column that asks for amounts repaid, returned, or offset. We can only consider repayments, returns, or offsets that have already occurred at the time the awards in this program are made.

What is the Hotels and Lodging Relief Program grant formula?

See below the process under which DRA will determine the grant amount for an eligible hotel or lodging establishment.
For applicants in operation prior to or on April 1, 2019:

  • April 1, 2019 – March 31, 2020 revenue minus April 1, 2020 – March 31, 2021 revenue
    • Deduct 50% of PPP loan amounts, any MSRF/SELF or GAP awards received, and any award received from the RRF
    • Multiply by pro rata percentage share of total program fund
    • Equals award amount (up to cap)

For applicants that began operations between April 1, 2019 and March 31, 2020:

  • (Average monthly revenue for months in business between April 1, 2019 – March 31, 2020 revenue x 12) minus April 1, 2020 – March 31, 2021 revenue
    • Deduct 50% of PPP loan amounts, any MSRF/SELF or GAP awards received, and any award received from the RRF
    • Multiply by pro rata percentage share of total program fund
    • Equals award amount (up to cap)
When will the State issue grants?

The State will begin issuing Hotels and Lodging Relief Program grants following the close of the application submission period, after review of the applications submitted, award calculations, and potential appeals.

Applicants will be notified of their grant award, or reasons the business is not eligible for a grant.

If my business receives an award, will my business name, address, and award  amount be made public?

Yes. If a business does not want this information to be made public, it should  not submit an application in the Hotels and Lodging Relief Program.

If I receive a grant, what can the funds be spent on?

The State of New Hampshire is not directing businesses on how to spend the  money.

If I have questions that are not addressed by these FAQs, where can I find  answers?

The DRA Call Center is available to provide assistance at (603) 230-5000,  Option 0, from 8:00 AM to 4:30 PM, Monday through Friday.