(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)