Bill > S07149

This bill extends the authorization for Chautauqua County to impose an additional 1% sales and compensating use tax until November 30, 2027, modifying existing tax law provisions. Currently, the county is authorized to levy extra sales taxes beyond the standard 3% rate, with the most recent authorization set to expire in November 2025. The bill updates this expiration date to November 2027. When the county imposes this additional 1% tax, it must allocate a portion of the collected funds to local municipalities based on population, with the remaining funds designated for specific purposes including paying Medicaid expenses, funding local road and bridge projects, supporting capital projects and associated debt repayment, and establishing a reserve fund for bonded indebtedness. The bill ensures that these additional tax collections will be deposited into a special, separate county fund dedicated to these specified uses. The legislation takes effect immediately upon passage, allowing the county to continue its current tax structure with minimal disruption.

Budget and Finance, Government Affairs

https://www.nysenate.gov/legislation/bills/2025/S7149