Extends the expiration of the provisions authorizing Allegany County to impose additional sales and compensating use taxes until November 30, 2027.
The bill amends the tax law to extend the expiration of the provisions authorizing Allegany County to impose an additional one and one-half percent sales and compensating use taxes until November 30, 2027. This extension allows the county to continue collecting these taxes, which are one percent additional to the three percent rate for the period from December 1, 1986, to November 30, 2004, and one and one-half percent additional for the period from December 1, 2004, to November 30, 2027. The act takes effect immediately.
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