Carroll County resident urges county to avoid cigarette tax, calls conveyance concept unfair to small businesses

Delight Green, a resident of Carroll County’s Lower Court District, told county leaders during public comment that a proposed cigarette tax would burden small businesses and that the term "conveyance"—as used in recent county discussion—implies a transfer of ownership rather than a revenue-bearing transaction.

"Normally, the word conveyance means transfer ownership, no money at all," Delight Green said. She said she opposed a cigarette tax she described as a "sin tax," arguing that while the county needs revenue, policymakers should avoid measures that create extra burdens for small businesses.

Green said she supports fairness for businesses and acknowledged the county’s need for revenue, but urged leaders to consider alternatives that would not add administrative or economic strain on local retailers. She asked county leaders to be mindful of advertising and procedural fairness for local vendors if licensing or taxation changes move forward.

Her remarks were made during the public comment period; the transcript does not record any formal action, vote or a staff presentation accompanying her remarks. There was no board response recorded in the transcript that amended or adopted tax policy during the meeting.

Green also referenced county conveyance discussions in the context of revenue needs and said small businesses should not be cut out of sales or opportunities if new charges are adopted. The transcript contains no ordinance text or tax rate figures; Green characterized the measure as a "sin tax" but did not cite a specific ordinance or code section.

No decision or follow-up assignment linked to the cigarette tax or conveyance appeared in the meeting record provided.