{"data":{"id":"us-va/va.-code-46.2-1405","jurisdiction":"us-va","citation":"Va. Code § 46.2-1405","heading":"Municipal licenses and taxes","body":"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.","path":["Title 46.2. MOTOR VEHICLES","Subtitle III. OPERATION","Chapter 14. RIDESHARING"],"source_url":"https://law.lis.virginia.gov/vacode/46.2-1405/","current_through":"9/4/2026","vintage":"","retrieved_at":"2026-09-04T15:16:39Z","sha256":"664a87ec8855274372391075686c0f9eb771bec89d8716d22d8efa7290dc2326","source_id":"us-va","stale":true,"prev":"us-va/va.-code-46.2-1404","next":"us-va/va.-code-46.2-1406"},"notice":"GroundRules: Original legal text. Not legal advice."}