Bill > S05247

This bill extends the imposition of additional sales and compensating use taxes in Erie County, New York, from November 30, 2025, to November 30, 2027. Specifically, the bill amends the tax law to authorize Erie County to continue collecting two separate additional tax rates: first, a one percent tax rate on top of the existing three percent rate, and second, an additional three-quarters of one percent tax rate. These additional tax rates were originally authorized in 1988 and 2011, respectively. The bill specifies that the net collections from the three-quarters of one percent rate must be used solely for county purposes and cannot be subject to any existing revenue distribution agreements. The changes are technical in nature, essentially extending the sunset date for these additional local tax rates by two years. The bill will take effect immediately upon passage.

Government Affairs

https://www.nysenate.gov/legislation/bills/2025/S5247