Extends the expiration of the provisions authorizing the county of Cattaraugus to impose an additional one percent sales and compensating use taxes until November 30, 2027.
Summary
S06755 is a narrow tax law amendment that extends Cattaraugus County’s authority to levy an additional 1% sales and compensating use tax. Under current law, that local taxing authority was set to expire on November 30, 2025; this bill changes the sunset date to November 30, 2027. The measure does not create a new tax rate, but preserves the county’s existing ability to continue collecting the surcharge for two more years.
The bill is structured as a single statutory change to section 1210 of the Tax Law and takes effect immediately upon enactment. Its practical effect is to maintain a local revenue source for Cattaraugus County and, indirectly, to continue the tax burden on purchasers of taxable goods and services in the county for the extended period. Because it is a local authorization extension, it affects county finances and consumers in the county rather than statewide tax policy more broadly.
Impact
The bill amends the Tax Law to extend the expiration date for Cattaraugus County’s authorization to impose an additional 1% sales and compensating use tax from November 30, 2025 to November 30, 2027. This preserves the county’s existing local sales tax authority and associated revenue stream, while leaving the underlying tax rate unchanged. The affected parties are Cattaraugus County government, which retains the ability to collect the tax, and county taxpayers and consumers, who continue to pay the surcharge on taxable transactions.
Sentiment
The available voting history suggests the bill was generally supported, though not unanimously. It passed the Senate Investigations and Government Operations Committee 7-0, indicating no recorded committee opposition. It then passed the Senate floor 50-8 and the Assembly floor 117-27, showing broad bipartisan approval overall, but with a meaningful minority of legislators voting against final passage. No committee transcript is available, so the record does not show detailed debate or stated concerns.
Contention
The main point of contention is likely the extension of a local sales tax rather than any change in the tax rate itself. Supporters would view the measure as necessary to preserve county revenue and fiscal stability, while opponents may object to continuing a sales tax surcharge that affects consumers and businesses in Cattaraugus County. The recorded nay votes in both chambers indicate some legislative resistance, but the bill’s narrow scope and local fiscal purpose appear to have limited broader controversy.
Same As
Extends the expiration of the provisions authorizing the county of Cattaraugus to impose an additional one percent sales and compensating use taxes until November 30, 2027.
Extends the expiration of the provisions authorizing the county of Cattaraugus to impose an additional one percent sales and compensating use taxes until November 30, 2027.
Extends the expiration of the provisions authorizing the county of Allegany to impose an additional one and one-half percent sales and compensating use taxes until November 30, 2027.
Extends the expiration of the provisions authorizing the county of Allegany to impose an additional one and one-half percent sales and compensating use taxes until November 30, 2027.