The short answer to your question is no. The issue is that the conclusion says neither that rejecting Sherwood is sufficient to break the cycle of higher taxes, nor that it is necessary to break such a cycle. Instead the argument's conclusion is implicit: that Sherwood supports higher taxes. Why? Because Sherwood is on the city council which has supported higher taxes. Thus, answer choice (C) correctly describes the flaw in this argument.
However, if the argument was as you notated:
Sherwood --> Higher Taxes
----------------------------------------
~Sherwood --> ~Higher Taxes
In that case, negated logic would be expressed in the answer choices as "mistakes a sufficient condition for one that is necessary."
But since the argument does not contain conditional language cues, it's probably best not to try and force the statements into "if/then" relationships.
Incorrect Answers
(A) describes the wrong flaw. This argument doesn't generalize, rather it argues what is true of the whole is true of each member of the whole. This answer would have been even more tempting if the argument had argued from a part to whole, rather than whole to part.
(B) is contradicted. The argument clearly thinks that higher taxes is avoidable.
(C) describes the wrong flaw. There are no conditional relationships expressed in this argument.
(D) describes the wrong flaw. There is no ad hominem attack.
#officialexplanation