(a) No local agency may impose a tax upon, or require a license for, the conduct of ridesharing which uses a motor vehicle with a seating capacity of not more than 15 persons, including the driver, if the ridesharing purpose is incidental to another purpose of the driver of the ridesharing vehicle.
(b) For purposes of this section:
(1) “Local agency” means a county, city, city and county, political subdivision, district, or municipal corporation.
(2) “Ridesharing” shall have the meaning specified in Section 522 of the Vehicle Code.