Bill > A07481

This bill extends the authorization for Cattaraugus County, located in New York State, to continue imposing an additional one percent sales and compensating use tax beyond its current expiration date. Specifically, the bill amends the existing tax law to change the end date of this additional tax authority from November 30, 2025 to November 30, 2027, effectively granting the county two more years to collect this supplemental sales tax. Sales and compensating use taxes are taxes levied on the sale of goods and services, with the compensating use tax applied to items purchased outside the taxing jurisdiction but used within it. This type of local tax authorization is common in New York, allowing counties to supplement their revenue by adding a small percentage to the state's base sales tax rate. The bill will take effect immediately upon passage, providing Cattaraugus County continued flexibility in local tax collection through the end of 2027.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/A7481