{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/46.2-2095.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/46.2-2095.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/46.2-2095.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/46.2-2095.html"}],"law_id":76220,"edition_id":1,"section_id":76220,"structure_id":15617,"section_number":"46.2-2095","catch_line":"Terminals; local license taxes on operation","history":"2001, c. 596.","full_text":"Counties, cities and towns may impose license taxes for the privilege of operating or conducting terminals for use by common carriers regulated pursuant to this article. Operation of terminals by such carriers in connection with and incidental to their business as such common carriers, and not for profit, or for such carriers where the local agent receives as his compensation a commission on tickets sold shall not be subject to the imposition of any such taxes. Lots used by such carriers for parking, storage and servicing of motor vehicles used in the business of such carriers and for taking on and discharging passengers shall not be deemed terminals. Nothing herein contained shall be construed to exempt the payment of license taxes on any other business that may be conducted on, at, or in any such terminal or lot.","order_by":null,"text":{"0":{"id":273705,"text":"Counties, cities and towns may impose license taxes for the privilege of operating or conducting terminals for use by common carriers regulated pursuant to this article. Operation of terminals by such carriers in connection with and incidental to their business as such common carriers, and not for profit, or for such carriers where the local agent receives as his compensation a commission on tickets sold shall not be subject to the imposition of any such taxes. Lots used by such carriers for parking, storage and servicing of motor vehicles used in the business of such carriers and for taking on and discharging passengers shall not be deemed terminals. Nothing herein contained shall be construed to exempt the payment of license taxes on any other business that may be conducted on, at, or in any such terminal or lot.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":15617,"edition_id":1,"name":"Common Carriers","identifier":"6","label":"article","depth":4,"order_by":1,"parent_id":13319,"metadata":{},"date_created":"2026-06-26 03:56:58","date_modified":"2026-06-26 03:56:58","permalink":{"id":232371,"object_type":"structure","relational_id":15617,"identifier":"6","token":"46.2\/V\/20\/6","url":"\/46.2\/V\/20\/6\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13319,"edition_id":1,"name":"Regulation of Passenger Carriers","identifier":"20","label":"chapter","depth":3,"order_by":1,"parent_id":13318,"metadata":{},"date_created":"2026-06-26 03:44:38","date_modified":"2026-06-26 03:44:38","permalink":{"id":231967,"object_type":"structure","relational_id":13319,"identifier":"20","token":"46.2\/V\/20","url":"\/46.2\/V\/20\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13318,"edition_id":1,"name":"Motor Carriers","identifier":"V","label":"subtitle","depth":2,"order_by":1,"parent_id":12770,"metadata":{},"date_created":"2026-06-26 03:44:38","date_modified":"2026-06-26 03:44:38","permalink":{"id":231965,"object_type":"structure","relational_id":13318,"identifier":"V","token":"46.2\/V","url":"\/46.2\/V\/","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":83487,"structure_id":15617,"section_number":"46.2-2074","catch_line":"Application of article","url":"\/46.2-2074\/","token":"46.2\/V\/20\/6\/46.2-2074","metadata":false},{"id":59645,"structure_id":15617,"section_number":"46.2-2075","catch_line":"Required certificates of public convenience and necessity","url":"\/46.2-2075\/","token":"46.2\/V\/20\/6\/46.2-2075","metadata":false},{"id":80879,"structure_id":15617,"section_number":"46.2-2076","catch_line":"Application; 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This law was first created in 2001. The record of its establishment is cataloged in chapter 596<\/a> 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.<\/p>","references":false,"refers_to":false,"permalink":{"id":232457,"object_type":"law","relational_id":76220,"identifier":"46.2-2095","token":"46.2\/V\/20\/6\/46.2-2095","url":"\/46.2-2095\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/46.2-2095\/","token":"46.2\/V\/20\/6\/46.2-2095","dublin_core":{"Title":"Terminals; local license taxes on operation","Type":"Text","Format":"text\/html","Identifier":"\u00a7 46.2-2095","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

Counties, cities and towns may impose license<\/span> taxes for the privilege<\/span> of operating or conducting terminals for use by common carriers<\/span> regulated pursuant to this article. Operation<\/span> of terminals by such carriers in connection with and incidental to their business as such common carriers<\/span>, and not for profit, or for such carriers where the local agent<\/span> receives as his compensation a commission<\/span> on tickets sold shall not be subject to the imposition of any such taxes. Lots used by such carriers for parking, storage and servicing of motor vehicles<\/span> used in the business of such carriers and for taking on and discharging passengers shall not be deemed terminals. Nothing herein contained shall be construed to exempt the payment of license<\/span> taxes on any other business that may be conducted on, at, or in any such terminal or lot.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nTERMINALS; LOCAL LICENSE TAXES ON OPERATION (\u00a7 46.2-2095)\n\nCounties, cities and towns may impose license taxes for the privilege of\noperating or conducting terminals for use by common carriers regulated pursuant\nto this article. Operation of terminals by such carriers in connection with and\nincidental to their business as such common carriers, and not for profit, or for\nsuch carriers where the local agent receives as his compensation a commission on\ntickets sold shall not be subject to the imposition of any such taxes. Lots used\nby such carriers for parking, storage and servicing of motor vehicles used in\nthe business of such carriers and for taking on and discharging passengers shall\nnot be deemed terminals. Nothing herein contained shall be construed to exempt\nthe payment of license taxes on any other business that may be conducted on, at,\nor in any such terminal or lot.\n\nHISTORY: 2001, c. 596.","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}}