Code of Virginia - Title 46.2 Motor Vehicles - Section 46.2-1405 Municipal licenses and taxes

§ 46.2-1405. Municipal licenses and taxes

No county, city, or town may impose a tax on or require a license, including business licenses or gross receipts taxes, for a ridesharing arrangement using a motor vehicle with a seating capacity for not more than fifteen persons, including the driver.

(1981, c. 218, § 46.1-561; 1989, c. 727; 2002, c. 337.)

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Last modified: April 3, 2009