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| 5 | 5 | | 2025 -- H 5314 |
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| 6 | 6 | | ======== |
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| 7 | 7 | | LC000966 |
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| 8 | 8 | | ======== |
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| 9 | 9 | | S T A T E O F R H O D E I S L A N D |
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| 10 | 10 | | IN GENERAL ASSEMBLY |
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| 11 | 11 | | JANUARY SESSION, A.D. 2025 |
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| 12 | 12 | | ____________ |
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| 13 | 13 | | |
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| 14 | 14 | | A N A C T |
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| 15 | 15 | | RELATING TO TAXATION -- THE PARKING SERVICES TAXATION ACT |
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| 16 | 16 | | Introduced By: Representatives Kislak, Diaz, J. Lombardi, Hull, Ajello, Slater, Batista, |
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| 17 | 17 | | and Biah |
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| 18 | 18 | | Date Introduced: February 05, 2025 |
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| 19 | 19 | | Referred To: House Finance |
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| 20 | 20 | | (City of Providence) |
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| 21 | 21 | | |
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| 22 | 22 | | It is enacted by the General Assembly as follows: |
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| 23 | 23 | | SECTION 1. Title 44 of the General Laws entitled "TAXATION" is hereby amended by 1 |
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| 24 | 24 | | adding thereto the following chapter: 2 |
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| 25 | 25 | | CHAPTER 72 3 |
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| 26 | 26 | | THE PARKING SERVICES TAXATION ACT 4 |
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| 27 | 27 | | 44-72-1. Definitions. 5 |
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| 28 | 28 | | As used in this chapter: 6 |
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| 29 | 29 | | (1) "Parking services" means the act of offering a parking space in or on a parking facility 7 |
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| 30 | 30 | | for purposes of occupancy by a patron in exchange for a parking fee. 8 |
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| 31 | 31 | | 44-72-2. Local authority to implement parking services tax. 9 |
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| 32 | 32 | | Each city and town in this state is authorized and empowered to pass ordinances requiring 10 |
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| 33 | 33 | | all sales of parking services be taxed at a rate of no more than seven percent (7%). The tax shall be 11 |
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| 34 | 34 | | in addition to any other taxes authorized by the general or public laws. 12 |
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| 35 | 35 | | 44-72-3. Exempt from maximum levy calculations. 13 |
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| 36 | 36 | | Any revenue generated through parking services taxes authorized by this chapter shall not 14 |
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| 37 | 37 | | be included in the calculation of a municipality's maximum levy increase controlled by § 44-5-2. 15 |
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| 38 | 38 | | SECTION 2. This act shall take effect on January 1, 2026. 16 |
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| 39 | 39 | | ======== |
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| 40 | 40 | | LC000966 |
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| 41 | 41 | | ======== |
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| 42 | 42 | | |
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| 43 | 43 | | |
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| 44 | 44 | | LC000966 - Page 2 of 2 |
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| 45 | 45 | | EXPLANATION |
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| 46 | 46 | | BY THE LEGISLATIVE COUNCIL |
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| 47 | 47 | | OF |
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| 48 | 48 | | A N A C T |
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| 49 | 49 | | RELATING TO TAXATION -- THE PARKING SERVICES TAXATION ACT |
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| 50 | 50 | | *** |
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| 51 | 51 | | This act would grant municipalities the authority to impose a parking services sales tax on 1 |
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| 52 | 52 | | parking lots and parking structures that charge for parking services through an ordinance. The taxes 2 |
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| 53 | 53 | | would be collected by the state and redistributed to the municipalities. Furthermore, this act would 3 |
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| 54 | 54 | | make such revenues exempt from the total tax levy limit imposed by § 44-5-2. 4 |
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| 55 | 55 | | This act would take effect on January 1, 2026. 5 |
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| 56 | 56 | | ======== |
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| 57 | 57 | | LC000966 |
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| 58 | 58 | | ======== |
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