Municipal licenses and taxes

Va. Code Ann. § 46.2-1405
in effect
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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 motor vehicle with a seating capacity for not more than fifteen persons, including the driver. 1981, c. 218, § 46.1-561; 1989, c. 727; 2002, c. 337 .
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://law.lis.virginia.gov/vacode/46.2-1405/Fetched: 10/16/2026

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