<?xml version="1.0"?>
<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>76220</law_id><section_number>46.2-2095</section_number><catch_line>Terminals; local license taxes on operation</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="6">Common Carriers</unit></structure><text>
						<section><p>Counties, cities and towns may impose <span class="dictionary">license</span> taxes for the <span class="dictionary">privilege</span> of operating or conducting terminals for use by <span class="dictionary">common carriers</span> regulated pursuant to this article. <span class="dictionary">Operation</span> of terminals by such carriers in connection with and incidental to their business as such <span class="dictionary">common carriers</span>, and not for profit, or for such carriers where the local <span class="dictionary">agent</span> receives as his compensation a <span class="dictionary">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 <span class="dictionary">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 <span class="dictionary">license</span> taxes on any other business that may be conducted on, at, or in any such terminal or lot.</p></section></text><history>2001, c. 596.</history><metadata></metadata></law>
