(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. (Tax on Wages for Public Transportation Services)
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