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.
Structure Code of Virginia
§ 46.2-1400. "Ridesharing arrangement" defined
§ 46.2-1401. Motor carrier laws do not apply
§ 46.2-1402. Workers' compensation law does not apply
§ 46.2-1403. Liability of employer
§ 46.2-1404. Ridesharing payments or transit reduced fares are not income
§ 46.2-1405. Municipal licenses and taxes
§ 46.2-1406. Overtime compensation and minimum wage laws
§ 46.2-1407. Certain ridesharing vehicles are not commercial vehicles or buses