BILL NUMBER: S5571
SPONSOR: ORTT
 
TITLE OF BILL:
An act to amend the tax law, in relation to authorizing the county of
Niagara to continue to impose an additional rate of sales and compensat-
ing use taxes
 
PURPOSE:
This legislation would extend the sales and compensating use tax in the
county of Niagara.
 
SUMMARY OF PROVISIONS:
Section 1 establishes the sales and compensating tax rate, which is an
additional 1% to the 3% rate authorized, is extended to 2027.
Section 2 establishes the effective date.
 
EXISTING LAW:
New bill
 
JUSTIFICATION:
The county of Niagara requires legislation to extend the expiration of
the imposition of an additional 1% sales and compensating use tax which
expires November 30, 2025.
 
LEGISLATIVE HISTORY:
None
 
FISCAL IMPLICATIONS:
None
 
EFFECTIVE DATE:
Immediately

Statutes affected:
S5571: 1210 tax law