Code of Virginia § 46.2-1405. Municipal licenses and taxes.
54 words·~1 min read·
/va/title-46-2/chapter-14/46-2-1405·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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 .