Kingston By-law 2021-10, s. 7.7 — Short-term Rental Licensing By-law

Every Operator shall keep a record of each concluded transaction related to the Operator's Short-term Rental business for at least three (3) years following the date of the transaction. A transaction is concluded on the last day of the rental period. The records retained shall include the following:

• The number of nights the Short-term Rental was rented;
• The nightly and total price charged for each rental;
• The total municipal accommodation tax charged and collected;
• Whether the rental was an entire-unit rental or partial-unit rental;
• and Any other information required by the Director.