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.
Va. Code Ann. § 46.2-1405
Municipal licenses and taxes
1981, c. 218, § 46.1-561; 1989, c. 727; 2002, c. 337.
Official source: Virginia Law Portal (LIS). Reproduced from public-domain Virginia statutes; confirm against the official source for the current text. Not legal advice.