Every motorized vehicle owner who uses his car on public highways is required to pay the motor vehicle tax. This study seeks to ascertain the extent to which the collection of motor vehicle taxes will contribute to local income in South Sulawesi province between 2017 and 2020 as well as the challenges that will face Makassar city in South Sulawesi province in collecting motor vehicle taxes. The methodology utilized in this study is an empirical legal approach of data collection, where writing evaluates issues using a combination of secondary legal facts and primary data gathered in the field. The findings of this study suggest that although the tax target and actual collection of motor vehicle taxes tend to rise, the income from these taxes in PAD Region II Makassar city does not necessarily decrease. The challenges faced by tax officers in doing their duties, one of which is the general lack of information regarding timely payments.