Code of Virginia

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Code of Virginia
Title 46.2. Motor Vehicles
Chapter 14. Ridesharing

§ 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.

The chapters of the acts of assembly referenced in the historical citation at the end of this section may not constitute a comprehensive list of such chapters and may exclude chapters whose provisions have expired.