No county, city, town or other municipal corporation may require a business license for a ridesharing arrangement, nor may they require any additional tax, fee, or registration on a vehicle used in a ridesharing arrangement.
N.C. Gen. Stat. § 136-44.24
Ridesharing arrangements exempt from municipal licenses and taxes
1981, c. 606, s. 1.
Official source: North Carolina General Assembly. Reproduced from public-domain North Carolina statutes; confirm against the official source for the current text. Not legal advice.