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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>79807</law_id><section_number>46.2-1405</section_number><catch_line>Municipal licenses and taxes</catch_line><edition url="https://vacode.org/2025/" slug="2025" current="TRUE" last_updated="">2025</edition><structure><unit label="title" level="1" order_by="1" identifier="46.2">Motor Vehicles</unit><unit label="subtitle" level="2" order_by="1" identifier="III">Operation</unit><unit label="chapter" level="3" order_by="1" identifier="14">Ridesharing</unit></structure><text>
						<section><p>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 <span class="dictionary">motor vehicle</span> with a seating capacity for not more than fifteen persons, including the <span class="dictionary">driver</span>.</p></section></text><history>1981, c. 218, &#xA7; 46.1-561; 1989, c. 727; 2002, c. 337.</history><metadata></metadata></law>
