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LWVBN Home  >   League Activities  >   Positions and Reports  >   Erie County Sales Tax Position

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Distribution of the Erie County Sales Tax

League of Women Voters of Buffalo Niagara

During the spring of 2004, the League of Women Voters of Buffalo/Niagara reached a consensus on the distribution of the Erie County Sales Tax. The position that League members arrived at is given below. A committee spent almost a year gathering the background information on which members based their consensus. The PowerPoint presention described below summarizes that background. It has been brought up to date in 2007 to reflect the changes in the Erie County Sales Tax (with an increase to 4.75% and with $12.5 million more distributed to the City of Buffalo) since the time of the consensus.

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Position

The League of Women Voters of Buffalo Niagara supports a change in the way the Erie County sales tax is distributed. Specifically, the League supports a formula that includes consideration of a municipality's

• population
• percentage of residents at or below the poverty level
• amount of tax-exempt property
• relative fiscal capacity

and recognizes the value of urban centers.

The League supports the application of these criteria to the 4th percent of the sales tax that presently goes to Erie County as well as to the 3 percent that is presently allocated to the county and its cities, towns, villages and school districts.

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Background Presentation

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