The Allegany County Board of Legislators on Aug. 27, 2025, approved Resolution Intro. 3 21 25 to impose a county sales and use tax at a rate of 4.5% for the period beginning Dec. 1, 2025, and ending Nov. 30, 2027, after which the rate will revert to 3% (12 yes, 1 no, 2 absent).

Board members debated the measure before the roll call. Legislator Healy said he planned to support the resolution, arguing that sales tax brings in revenue from visitors and nonproperty owners and is therefore a more equitable way to raise local revenue than increasing property taxes. "By increasing our sales tax ... travelers, the tourists, others, nonproperty owners" pay a share, Healy said. Legislator Barnes said he would vote against the resolution, expressing concern about the additional half percentage point and saying the board should work to reduce it over time.

The resolution was offered by the Ways and Means Committee. Legislator Philip G. Stockton moved the measure; Legislator Fanton seconded. The roll call recorded votes as follows: Fanton — yes; Hanchett — yes; Harris — yes; Havey — yes; Healy — yes; Ricky — yes; Rickett Swails — yes; Stocken — yes; Barnes — no; Passat — yes; Burdick — yes; Curran — yes; Demick — yes. The board announced the outcome as approved.

The measure continues the county's temporarily higher sales tax rate for two years, with a scheduled reversion to 3% after Nov. 30, 2027. No ordinance number beyond the resolution intro was provided in the meeting record; the resolution was described as amending a prior resolution to set the temporary rate and effective dates.

This item was the principal substantive debate of the Aug. 27 meeting and was the only resolution at the meeting that recorded extended floor discussion before a roll call vote. The board proceeded afterward to consider a slate of additional routine resolutions and agreements.