Va. Code § 46.2-1405: Municipal licenses and taxes

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.1981, c. 218, § 46.1-561; 1989, c. 727; 2002, c. 337.