Authorizes an occupancy tax in the city of Kingston, not to exceed 3%.

The bill authorizes the city of Kingston to impose an occupancy tax on rooms for hire in hotels, motels, and similar accommodations, up to a maximum rate of 3%. The tax is to be collected by the owner or person entitled to be paid the rent or charge. Revenues from the tax will be credited to the city's general fund and can be used for municipal services, infrastructure, and other essential expenditures. The tax is not to be imposed on the state of New York, public corporations, the United States, or certain tax-exempt organizations. The tax provisions will expire on December 31, 2029.

Authorizes an occupancy tax in the city of Kingston, not to exceed 3%.

The bill authorizes the city of Kingston to impose an occupancy tax on rooms for hire in hotels, motels, and similar accommodations, up to a maximum rate of 3%. The tax is to be collected by the owner or person entitled to be paid the rent or charge. Revenues from the tax will be credited to the city's general fund and can be used for municipal services, infrastructure, and other essential expenditures. The tax is not to be imposed on the state of New York, public corporations, the United States, or certain tax-exempt organizations. The tax provisions will expire on December 31, 2029.