No county, city, village, or other municipal subdivision may impose a tax on, or require a license for, a ride-sharing arrangement using a motor vehicle with a seating capacity for not more than fifteen persons, including the driver.
Neb. Rev. Stat. § 60-2505
Tax or license; prohibited
Laws 1981, LB 50, § 5.
Official source: Nebraska Legislature. Reproduced from public-domain Nebraska statutes; confirm against the official source for the current text. Not legal advice.