RSA 78-A:6 Imposition of Tax.

I. A tax of 8.5 percent of the rent is imposed upon each occupancy.
II. A tax is imposed on taxable meals based upon the charge therefor as follows:
(a) Four cents for a charge between $.36 and $.37 inclusive;
(b) Five cents for a charge between $.38 and $.50 inclusive;
(c) Six cents for a charge between $.51 and $.62 inclusive;
(d) Seven cents for a charge between $.63 and $.75 inclusive;
(e) Eight cents for a charge between $.76 and $.87 inclusive;
(f) Nine cents for a charge between $.88 and $1.00 inclusive;
(g) Eight and a half percent of the charge for taxable meals over $1.00, provided that fractions of cents shall be rounded up to the next whole cent.
II-a. A tax of 8.5 percent is imposed upon the gross rental receipts of