RELATING TO VEHICLES.

Provides a tax credit to a taxpayer who trades-in a personal motor vehicle and purchases a new motor vehicle in the taxable year. Requires proof of off-street parking for a certificate of registration for a motor vehicle. Requires the director of finance to charge an additional fee for certificates of registration issued to an individual who holds three or more unexpired certificates of registration for motor vehicles owned in an individual capacity at the time the certificate of registration is issued.