New York 2025-2026 Regular Session

New York Senate Bill S02522

Introduced
1/21/25  

Caption

Extends the authorization granted to the county of Franklin to impose an additional one percent of sales and compensating use taxes until November 30th, 2027.

Summary

This bill amends the Tax Law to extend Franklin County’s existing authority to levy an additional 1 percent local sales and compensating use tax. Under current law, the county’s authorization was set to expire on November 30, 2025; the bill changes that end date to November 30, 2027. The measure does not create a new tax rate or expand the tax base, but simply continues a local taxing power that Franklin County already has. The bill is narrowly focused on one county and one revenue source. It preserves Franklin County’s ability to collect the extra 1 percent on taxable sales and uses, which can support county operations and local services. Because it is an extension rather than a new tax, the practical effect is to maintain the status quo for county finances and for taxpayers in the county who are already subject to the surcharge.

Impact

The bill would amend section 1210 of the Tax Law to extend Franklin County’s authorization to impose an additional 1 percent sales and compensating use tax for two more years, through November 30, 2027. This affects local tax administration in Franklin County and continues the county’s ability to generate revenue from the existing local sales tax surcharge. No other counties or state tax rates are changed, and the bill takes effect immediately upon enactment.

Sentiment

The available record shows no committee transcript, recorded vote, or stated opposition, so there is no documented debate to indicate strong support or resistance. Based on the bill’s limited scope and its function as a routine extension of an existing local tax authorization, the measure appears to be administrative and likely noncontroversial. The absence of recorded controversy suggests it may have been treated as a standard local authorization bill.

Contention

No specific points of contention are documented in the provided materials. The only substantive policy issue is whether Franklin County should continue to have the authority to collect the extra 1 percent sales and use tax through 2027. Any disagreement would likely center on local revenue needs versus the burden on consumers and businesses, but no such objections are recorded here.

Companion Bills

NY A03424

Same As Extends the authorization granted to the county of Franklin to impose an additional one percent of sales and compensating use taxes until November 30th, 2027.

Previously Filed As

NY S07804

Extends the authorization of the county of Tompkins to impose an additional one percent of sales and compensating use taxes until November 30, 2027.

NY A08155

Extends the authorization of the county of Tompkins to impose an additional one percent of sales and compensating use taxes until November 30, 2027.

NY A03424

Extends the authorization granted to the county of Franklin to impose an additional one percent of sales and compensating use taxes until November 30th, 2027.

NY S04088

Extends the authorization granted to the county of Franklin to impose an additional one percent of sales and compensating use taxes until November 30th, 2025.

NY S07403

Extends the authorization of the county of Oswego to impose an additional one percent of sales and compensating use taxes.

NY S00206

Extends the authorization granted to the county of Essex to impose an additional one percent of sales and compensating use taxes until November 30th, 2027.

NY S01076

Extends the authorization granted to the county of St. Lawrence to impose an additional one percent of sales and compensating use taxes until November 30th, 2027.

NY A03101

Extends the authorization granted to the county of Essex to impose an additional one percent of sales and compensating use taxes until November 30th, 2027.

NY A04490

Extends the authorization granted to the county of St. Lawrence to impose an additional one percent of sales and compensating use taxes until November 30th, 2027.

NY S05006

Extends the authorization granted to the county of Clinton to impose an additional one percent of sales and compensating use taxes until November 30th, 2027.

Similar Bills

No similar bills found.