ORS 825.350: Voluntary commuter ridesharing arrangement not to be taxed or licensed by local government.

(1) A county, city or other municipal corporation may not impose a tax on, or require a license for, a voluntary commuter ridesharing arrangement using a motor vehicle with a seating capacity for not more than 15 persons.

      (2) For the purposes of this section, “voluntary commuter ridesharing arrangement” has the meaning given that term in ORS 656.025.