Sec. 1. 36 MRSA §1482, sub-§1-A is enacted to read:

1-A.__Local option.__Notwithstanding subsection 1, paragraph C, a municipal legislative body may adopt excise tax rates for automobiles subject to excise tax within the municipality.__Rates adopted under this subsection supercede the rates provided in subsection 1, paragraph C and may not exceed those rates.

SUMMARY

This bill permits municipal legislative bodies to adopt excise tax rates for automobiles if those rates are not higher than the rates established by state law.