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

This bill grants Cortland County the exclusive right to collect an additional one percent sales tax without interference from state preemption laws. By amending the state tax code, the legislation ensures that this local revenue source remains separate from the calculation of the maximum allowable tax rate. The change directly affects businesses and consumers in Cortland County by securing the county's ability to levy this specific tax independently.