BILL NUMBER: S9551A
SPONSOR: HINCHEY
 
TITLE OF BILL:
An act to amend the tax law, in relation to authorizing an occupancy tax
in the city of Kingston; and providing for the repeal of such provisions
upon the expiration thereof
 
PURPOSE:
To authorize the city of Kingston to establish an occupancy tax.
 
SUMMARY OF PROVISIONS:
Section 1: Authorizes the city of Kingston in Ulster County to adopt
local laws imposing an occupancy tax at a rate of up to 3% of the per
diem rental rate for each room.
Section 2: Establishes the effective date.
 
JUSTIFICATION:
The Common Council of the City of Kingston adopted resolution 46 of 2026
on March 19, 2026 requesting that the New York State Legislature intro-
duce and pass legislation authorizing the city to impose an occupancy
tax of up to three percent.
 
LEGISLATIVE HISTORY:
New Bill.
 
FISCAL IMPLICATIONS:
None to the state. The city will collect additional revenues.
 
EFFECTIVE DATE:
This act shall take effect immediately and shall expire and be deemed
repealed December 31, 2028.