Section 320.490 - 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. Amended by 2018 Ch. 93,§ 15, eff. 6/2/2018.Added by 2017 Ch. 750,§ 111, eff. 10/6/2017.