Bill > S05571

This bill amends the New York State Tax Law to extend the authorization for Niagara County to continue imposing an additional one percent sales and compensating use tax. Specifically, the bill changes the expiration date of this taxing authority from November 30, 2025 to November 30, 2027, effectively giving the county two more years to levy this supplemental sales tax. The additional tax rate allows Niagara County to collect one percent more in sales tax beyond the standard three percent rate already authorized by state law. This type of local tax authorization is common in New York, allowing counties to generate additional revenue to support local government services and infrastructure. The bill's language is technical but essentially provides Niagara County with continued flexibility to impose this supplemental sales tax through the end of 2027, subject to local legislative approval.

Budget and Finance, Government Affairs

https://www.nysenate.gov/legislation/bills/2025/S5571