{"data":{"id":"us-wv/w.-va.-code-17c-22-5","jurisdiction":"us-wv","citation":"W. Va. Code § 17C-22-5","heading":"County or municipal licenses and taxes.","body":"No county or municipal corporation may impose a tax on, or require a license for, a ridesharing arrangement using a motor vehicle with a seating capacity for not more than fifteen persons, including the driver.","path":["CHAPTER 17C. TRAFFIC REGULATIONS AND LAWS OF THE ROAD.","ARTICLE 22. RIDESHARING."],"source_url":"https://code.wvlegislature.gov/17C-22-5/","current_through":"as of 2026-08-03; contains at least the enactments of the 2026 Regular Session","vintage":"","retrieved_at":"2026-09-06T00:24:27Z","sha256":"68e9d53c63137dbff81f415617d0f8f8d389032cd216f39a6566425b8b48434a","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-17c-22-4","next":"us-wv/w.-va.-code-17c-22-6"},"notice":"GroundRules: Original legal text. Not legal advice."}