Bill > A06485

This bill extends the authorization for Chemung County to impose an additional one percent sales and compensating use tax through November 30, 2027. Currently, Chemung County is authorized to levy an extra one percent sales tax on top of the standard three percent rate, which was previously set to expire on November 30, 2025. By amending the existing tax law, the bill simply changes the expiration date from 2025 to 2027, allowing the county to continue collecting this supplemental sales tax for an additional two years. Sales and compensating use taxes are local taxes applied to the sale of goods and services, with the compensating use tax ensuring that items purchased outside the taxing jurisdiction but used within it are still subject to the same tax rate. This extension will provide Chemung County with continued revenue flexibility for local government operations and services.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/A6485