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