I. Any city may adopt the provisions of N.H. Rev. Stat. § 47:1-b to restrict revenues from a specific source to expenditures for specific purposes in the following manner:
(a) The legislative body may consider and act upon the question in accordance with their normal procedures for passage of resolutions, ordinances, and other legislation. The question shall not be placed on the official ballot.

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Terms Used In New Hampshire Revised Statutes 47:1-c

  • following: when used by way of reference to any section of these laws, shall mean the section next preceding or following that in which such reference is made, unless some other is expressly designated. See New Hampshire Revised Statutes 21:13
  • legislative body: shall mean a town meeting, school district meeting, village district meeting, city or town council, mayor and council, mayor and board of aldermen, or, when used to refer to unincorporated towns or unorganized places, or both, the county convention. See New Hampshire Revised Statutes 21:47

(b) The city council shall hold a public hearing on the question at least 15 days but not more than 30 days before the question is to be voted on. Notice of the hearing shall be posted in at least 2 public places in the municipality and published in a newspaper of general circulation at least 7 days before the hearing.
(c) The wording of the question shall be: “Shall we adopt the provisions of N.H. Rev. Stat. § 47:1-b to restrict revenues from (here insert source) to expenditures for the purpose of (here insert purpose)? Such revenues and expenditures shall be accounted for in a special revenue fund to be known as the ( ___ ) fund, separate from the general fund. Any surplus in said fund shall not be deemed part of the general fund accumulated surplus and shall be expended only after a vote by the legislative body to appropriate a specific amount from said fund for a specific purpose related to the purpose of the fund or source of the revenue.”
II. If a majority of those voting on the question vote “Yes”, N.H. Rev. Stat. § 47:1-b shall apply within the city on a date set by the city council.
III. If the question is not approved, the question may later be voted upon according to the provisions of N.H. Rev. Stat. § 47:1-c, I.
IV. (a) Any city which has adopted N.H. Rev. Stat. § 47:1-b may consider rescinding its action in the manner described in N.H. Rev. Stat. § 47:1-c, I(a) and (b). The wording of the question shall be the same as set out in N.H. Rev. Stat. § 47:1-c, I(c), except the word “adopt” shall be changed to “rescind.”
(b) If a majority of those voting on the question vote “Yes”, N.H. Rev. Stat. § 47:1-b shall not apply within the city following the date of the vote.