CODE OF VIRGINIA

MUNICIPAL LICENSES AND TAXES (§ 46.2-1405)

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.

HISTORY: 1981, c. 218, § 46.1-561; 1989, c. 727; 2002, c. 337.