{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/46.2-1405.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/46.2-1405.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/46.2-1405.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/46.2-1405.html"}],"law_id":79807,"edition_id":1,"section_id":79807,"structure_id":14536,"section_number":"46.2-1405","catch_line":"Municipal licenses and taxes","history":"1981, c. 218, \u00a7 46.1-561; 1989, c. 727; 2002, c. 337.","full_text":"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.","order_by":null,"text":{"0":{"id":285904,"text":"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.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":14536,"edition_id":1,"name":"Ridesharing","identifier":"14","label":"chapter","depth":3,"order_by":1,"parent_id":12827,"metadata":{},"date_created":"2026-06-26 03:48:34","date_modified":"2026-06-26 03:48:34","permalink":{"id":230109,"object_type":"structure","relational_id":14536,"identifier":"14","token":"46.2\/III\/14","url":"\/46.2\/III\/14\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12827,"edition_id":1,"name":"Operation","identifier":"III","label":"subtitle","depth":2,"order_by":1,"parent_id":12770,"metadata":{},"date_created":"2026-06-26 03:43:55","date_modified":"2026-06-26 03:43:55","permalink":{"id":228597,"object_type":"structure","relational_id":12827,"identifier":"III","token":"46.2\/III","url":"\/46.2\/III\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12770,"edition_id":1,"name":"Motor Vehicles","identifier":"46.2","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:52","date_modified":"2026-06-26 03:43:52","permalink":{"id":225289,"object_type":"structure","relational_id":12770,"identifier":"46.2","token":"46.2","url":"\/46.2\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":67501,"structure_id":14536,"section_number":"46.2-1400","catch_line":"\"Ridesharing arrangement\" defined","url":"\/46.2-1400\/","token":"46.2\/III\/14\/46.2-1400","metadata":false},{"id":63446,"structure_id":14536,"section_number":"46.2-1401","catch_line":"Motor carrier laws do not apply","url":"\/46.2-1401\/","token":"46.2\/III\/14\/46.2-1401","metadata":false},{"id":82308,"structure_id":14536,"section_number":"46.2-1402","catch_line":"Workers' compensation law does not apply","url":"\/46.2-1402\/","token":"46.2\/III\/14\/46.2-1402","metadata":false},{"id":67567,"structure_id":14536,"section_number":"46.2-1403","catch_line":"Liability of employer","url":"\/46.2-1403\/","token":"46.2\/III\/14\/46.2-1403","metadata":false},{"id":62669,"structure_id":14536,"section_number":"46.2-1404","catch_line":"Ridesharing payments or transit reduced fares are not income","url":"\/46.2-1404\/","token":"46.2\/III\/14\/46.2-1404","metadata":false},{"id":79807,"structure_id":14536,"section_number":"46.2-1405","catch_line":"Municipal licenses and taxes","url":"\/46.2-1405\/","token":"46.2\/III\/14\/46.2-1405","metadata":false},{"id":60695,"structure_id":14536,"section_number":"46.2-1406","catch_line":"Overtime compensation and minimum wage laws","url":"\/46.2-1406\/","token":"46.2\/III\/14\/46.2-1406","metadata":false},{"id":55985,"structure_id":14536,"section_number":"46.2-1407","catch_line":"Certain ridesharing vehicles are not commercial vehicles or buses","url":"\/46.2-1407\/","token":"46.2\/III\/14\/46.2-1407","metadata":false}],"previous_section":{"id":62669,"structure_id":14536,"section_number":"46.2-1404","catch_line":"Ridesharing payments or transit reduced fares are not income","url":"\/46.2-1404\/","token":"46.2\/III\/14\/46.2-1404","metadata":false},"next_section":{"id":60695,"structure_id":14536,"section_number":"46.2-1406","catch_line":"Overtime compensation and minimum wage laws","url":"\/46.2-1406\/","token":"46.2\/III\/14\/46.2-1406","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/46.2-1405\/","history_text":"

This law was first created in 1981. The record of its establishment is cataloged in chapter 218 of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year. Unfortunately, the 1981 \u201cActs\u201d aren\u2019t available online. It has been modified 2 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1989, chapter 727; in 2002, chapter 337<\/a>.<\/p>","references":false,"refers_to":false,"permalink":{"id":230131,"object_type":"law","relational_id":79807,"identifier":"46.2-1405","token":"46.2\/III\/14\/46.2-1405","url":"\/46.2-1405\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/46.2-1405\/","token":"46.2\/III\/14\/46.2-1405","dublin_core":{"Title":"Municipal licenses and taxes","Type":"Text","Format":"text\/html","Identifier":"\u00a7 46.2-1405","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

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<\/span> with a seating capacity for not more than fifteen persons, including the driver<\/span>.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nMUNICIPAL LICENSES AND TAXES (\u00a7 46.2-1405)\n\nNo county, city, or town may impose a tax on or require a license, including\nbusiness licenses or gross receipts taxes, for a ridesharing arrangement using a\nmotor vehicle with a seating capacity for not more than fifteen persons,\nincluding the driver.\n\nHISTORY: 1981, c. 218, \u00a7 46.1-561; 1989, c. 727; 2002, c. 337.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}