No county or municipal corporation may impose a tax on, or require a license for, a ridesharing arrangement using a motor vehicle with a seating capacity for not more than fifteen persons, including the driver.
Structure West Virginia Code
Chapter 17C. Traffic Regulations and Laws of the Road
§17C-22-1. Ridesharing Arrangement Defined
§17C-22-2. Common Carrier Laws Do Not Apply to Ridesharing; Requiring Liability Insurance
§17C-22-3. Workers' Compensation Law Does Not Apply to Ridesharing; Exceptions Thereto
§17C-22-4. Liability of Employer
§17C-22-5. County or Municipal Licenses and Taxes