Authorizes the county of Niagara to continue to impose an additional rate of sales and compensating use taxes

This bill authorizes Niagara County to extend a 1% additional sales and use tax on top of its existing 3% rate, effective March 1, 2023, through November 30, 2027. It directly affects residents and businesses in Niagara County who pay sales tax on goods and services. The key provision simply extends the county’s existing authority to impose this extra tax rate for a four-year period. The bill does not create new taxes or alter current tax rates beyond the specified extension. (Note: The bill text includes a typo in the year "twenty-five twenty-seven," but the intended end date is November 30, 2027.)