Extends the authority of the county of Columbia to impose an additional 1 percent sales and compensating use tax

This bill extends Columbia County's authority to collect an additional 1% sales tax for two more years, until November 2027. It directly affects residents and businesses in Columbia County who pay this local sales tax. The key change modifies existing tax law to extend the period during which the county may impose this additional tax, maintaining the current 1% rate on top of the existing 3% state rate. The bill does not create new taxes or alter tax rates - it only prolongs the existing authorization period.