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

This bill extends Chautauqua County's authority to impose an additional 1% sales and use tax until November 30, 2027. The tax applies to residents and businesses in the county, with revenue allocated as follows: 3/20 (15%) distributed to local cities, towns, and villages based on population, and the remainder funding county Medicaid costs, road projects, capital improvements, and debt repayment. It modifies existing tax law to continue this specific rate structure beyond its previous expiration. The policy directly affects county taxpayers and shapes how local tax revenue is distributed for public services.