                                 CODE OF VIRGINIA

TERMINALS; LOCAL LICENSE TAXES ON OPERATION (§ 46.2-2095)

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.

HISTORY: 2001, c. 596.