Extends the authorization of the county of Chemung to impose an additional one percent of sales and compensating use taxes

This bill extends Chemung County's existing authority to collect an additional 1% sales tax, which was previously set to expire in 2025. The extension allows the county to continue imposing this extra tax on sales and use transactions through November 30, 2027. It directly affects residents and businesses in Chemung County who pay sales tax there. The key mechanism is amending the tax law to update the expiration date from 2025 to 2027, maintaining the current tax rate without creating new revenue.