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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>80596</law_id><section_number>46.2-2063</section_number><catch_line>Locality license and payment of locality license tax may be required</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="V">Motor Carriers</unit><unit label="chapter" level="3" order_by="1" identifier="20">Regulation of Passenger Carriers</unit><unit label="article" level="4" order_by="1" identifier="3">Taxicabs</unit></structure><text>
						<section><p>The <span class="dictionary">governing body</span> of any county, city, or town may require a <span class="dictionary">license</span> for and impose upon and collect a <span class="dictionary">license</span> tax from every <span class="dictionary">person</span>, firm, association, or corporation that operates or intends to operate in such county, city, or town any taxicab or other <span class="dictionary">motor vehicle</span> for the transportation of passengers for a consideration. The tax may be upon each such <span class="dictionary">motor vehicle</span> so operated. The <span class="dictionary">governing body</span> of the county, city, or town may by <span class="dictionary">ordinance</span> provide for levying and collecting the tax and may impose penalties for violations of the <span class="dictionary">ordinance</span> and for operating any such vehicle without obtaining the required <span class="dictionary">license</span>. Any <span class="dictionary">person</span> accepting a <span class="dictionary">license</span> issued under authority of this section and operating a taxicab business based in a county, city or town shall be subject to the provision that any complaint relating to taxicab service in the Commonwealth shall be resolved under the <span class="dictionary">license</span> regulations of the county, city, or town from which that <span class="dictionary">person</span> obtained a taxicab <span class="dictionary">license</span>.</p></section></text><history>2001, c. 596.</history><metadata></metadata></law>
