Frontenac County

City of Kingston STR rules

Kingston & Wolfe Island — STR licence + 4% MAT.

4%
Municipal Accommodation Tax
quarterly
Remittance frequency
Yes
STR licence required
$2M
Min. liability insurance
Kingston requires an STR licence and charges a 4% Municipal Accommodation Tax remitted quarterly.

Compliance checklist

  • Kingston STR licence
  • $2M liability insurance
  • Registered for 4% MAT remittance
  • Fire safety inspection
  • Guest register maintained
  • Parking plan filed