§ 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.
History
This law was first created in 1981. The record of its establishment is cataloged in chapter 218 of that year’s edition of “Acts of Assembly,” the annual state publication listing all changes made to the Code of Virginia in that year. Unfortunately, the 1981 “Acts” aren’t available online. It has been modified 2 times. Those modifications are cataloged by “The Acts of Assembly,” a state publication, by year and chapter. Those modifications that can be read on the General Assembly’s website will be linked accordingly. Those modifications are as follows: in 1989, chapter 727; in 2002, chapter 337.
1981, c. 218, § 46.1-561; 1989, c. 727; 2002, c. 337.