Chester County - Subject to local approval, implements new motor vehicle privilege tax. - Amends amend Chapter 234 of the Private Acts of 1972; as amended.

SB 1438 would require Chester County residents to pay a $65.35 annual tax on each motor vehicle they own, with exemptions for vehicles held by auto dealers for resale or farm tractors. The County Clerk would collect the tax, issue receipts, and require a decal on license plates to prove payment. This tax would only take effect if Chester County’s legislative body approves it by a two-thirds vote. Violating the tax requirement would be punishable as a Class C misdemeanor.