Extends the authorization for Chautauqua county to impose an additional one percent rate of sales and compensating use taxes

Chautauqua County can extend extra sales tax

Effective immediately, the law extends Chautauqua County’s authority for an extra 1% sales and use tax through November 30, 2027. The prior end date was November 30, 2025. The county must adopt a local law, ordinance, or resolution to impose it. The extra tax brings the county rate to 4%, including its 3% base, and applies only to taxable purchases. The county must keep net collections in a separate fund and distribute 15% to cities, towns, and villages by population. The remaining 85% supports county Medicaid and other required expenses, local roads and bridges, eligible capital projects and related debt, and a bond debt reserve. Eligible capital projects and related debt must not be funded by the mortgage recording tax.