Authorizes an occupancy tax in the city of Kingston

This bill authorizes the city of Kingston to implement a local occupancy tax of up to 3% on overnight lodging. The tax applies to hotels, motels, bed and breakfasts, and similar tourist facilities, excluding permanent residents staying 90 consecutive days or more and certain government or charitable entities. Revenue collected from the tax would be deposited into the city's general fund for use in municipal services and infrastructure, with the city council determining specific spending priorities. The bill also establishes procedures for tax collection, reporting, and legal review of assessments.