Local government motor vehicle tax moratorium. (1) A local government may not impose a tax described in subsection (2) of this section unless the tax is

(a) Authorized by statute; or

(b) Approved by the governing body of the local government and in effect on or before October 6, 2017.

(2) This section applies to:

(a) A tax imposed on the privilege of engaging in the business of selling taxable motor vehicles at retail; and

(b) Any privilege, excise, sales or use tax imposed on or with respect to taxable motor vehicles. [2017 c.750 §111; 2018 c.93 §15]

(Tax on Wages for Public Transportation Services)