Provides that the additional sales tax that Cortland county is authorized to impose shall not be subject to preemption

Summary

The bill gives Cortland County the exclusive right to impose an additional one‑percent sales tax and states that this extra rate cannot be overridden by state preemption. It also removes the county’s extra rate from the formula used to calculate the statewide maximum sales‑tax rate. The change is intended to protect Cortland’s ability to generate local revenue.

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