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.
STATE OF NEW YORK
________________________________________________________________________
6755
2025-2026 Regular Sessions
IN SENATE
March 24, 2025
___________
Introduced by Sen. BORRELLO -- read twice and ordered printed, and when
printed to be committed to the Committee on Investigations and Govern-
ment Operations
AN ACT to amend the tax law, in relation to extending the expiration of
the provisions authorizing the county of Cattaraugus to impose an
additional one percent sales and compensating use taxes
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Clause 5 of subparagraph (i) of the opening paragraph of
2 section 1210 of the tax law, as amended by chapter 249 of the laws of
3 2023, is amended to read as follows:
4 (5) the county of Cattaraugus is hereby further authorized and
5 empowered to adopt and amend local laws, ordinances or resolutions
6 imposing such taxes at a rate which is one percent additional to the
7 three percent rate authorized above in this paragraph for such county
8 for the period beginning March first, nineteen hundred eighty-six and
9 ending November thirtieth, two thousand [twenty-five] twenty-seven;
10 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD10461-01-5
