There is a newer version of the Code of Virginia
2006 Code of Virginia § 46.2-1405 - Municipal licenses and taxes
46.2-1405. Municipal licenses and taxes.
No county, city, or town may impose a tax on or require a license, includingbusiness licenses or gross receipts taxes, for a ridesharing arrangementusing a motor vehicle with a seating capacity for not more than fifteenpersons, including the driver.
(1981, c. 218, 46.1-561; 1989, c. 727; 2002, c. 337.)
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