County legislators took a good first step last week when they choose to discuss increasing the way a percent of the county’s sales tax is distributed.

Chautauqua County’s sales tax rate is currently 8%. Every two years the county legislature must request the state Legislature give permission for the county’s sales tax to be higher than 7%. The most recent authorization is set to expire Dec. 1. Of the additional 1% the county collects in sales tax, 85% of those funds go to the county, while 15% go to the local municipalities.

Most county lawmakers last week agreed with Fred Larson, D-Jamestown, that the county should at least discuss how the additional 1% sales tax is distributed. It’s no small amount of money – in 2024, the additional 1% of sales tax generated $22,965,078. Of that amount, $3,444,762 went to towns, villages and cities.

There was general agreement amongst legislators to discuss increasing the percentage split with cities, towns and villages. That’s a start, though we think lawmakers should give serious thought to Larson’s first thought – eliminating the additional 1% to bring the county’s sales tax down to 7%.

Remember, the additional sales tax was pushed by former County Executive Vince Horrigan as a stopgap measure to help the county through its own rough financial times. In March 2015, Horrigan said the increase in sales tax aims to eliminate the structural deficit while decreasing property taxes by $1-2 million. Horrigan’s goal was to bring the property tax rate below $9 per $1,000 of assessed valuation.

That mission has been accomplished. Our question, then, is why continue collecting the additional 1% in the first place? We don’t disagree that towns, villages or cities couldn’t use the additional money. But we would argue that the people paying sales taxes could use a break.

Horrigan’s plan to help restore balance to the county’s budget counted on the sales tax instead of property tax rates. But the money is still coming from the same place – you and I. The county doesn’t seem to need that money now, but we know some taxpayers who could use some of their money back.