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

Summary

The bill amends New York’s tax code to give Cortland County the exclusive right to add a one‑percent sales‑tax surcharge and declares that this surcharge cannot be overridden by state law. It also clarifies how the county’s surcharge is excluded from the calculation of the statewide maximum tax rate. The change ensures the county can keep the additional revenue without risk of being preempted.

AI-generated summary — may be incomplete or inaccurate. Verify against the official bill text.

Topics

Share