Virginia Statutes

§ 46.2-1405 — Municipal licenses and taxes

Virginia § 46.2-1405

JurisdictionVirginia

Title 46.2MOTOR VEHICLES

Subtitle IIIOPERATION

Ch. 14RIDESHARING

This text of Virginia § 46.2-1405 (Municipal licenses and taxes) is published on Counsel Stack Legal Research, covering Virginia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Va. Code Ann. § 46.2-1405 (2026).

Text

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.

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Legislative History

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

Nearby Sections

15

§ 46.2-100

§ 46.2-100.1

Certified mail; subsequent mail or notices may be sent by regular mail

§ 46.2-1000

Department to suspend registration of vehicles lacking certain equipment; officer to take possession of registration card, license plates and decals when observing defect in motor vehicle; when to be returned

§ 46.2-1001

Removal of unsafe vehicles; penalty

§ 46.2-1001.1

Special equipment required for converted electric vehicles

§ 46.2-1002

Illegal possession or sale of certain unapproved equipment

§ 46.2-1003

Illegal use of defective and unsafe equipment

§ 46.2-1004

Trademark or name and instructions required

§ 46.2-1005

Procedure for approval of equipment

§ 46.2-1005.1

Auxiliary lights on motorcycles

§ 46.2-1006

Approval of brake and head light testing methods and equipment

§ 46.2-1007

Retesting of devices and revocation of approval certificates

§ 46.2-1008

Fees for approval certificates

§ 46.2-1009

Exemptions for certain electrically powered vehicles; standards and permits for such vehicles

§ 46.2-101

Applicability of title to vehicles on certain toll roads and parking facilities

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Bluebook (online)

Virginia § 46.2-1405, Counsel Stack Legal Research, https://law.counselstack.com/statute/va/46.2/46.2-1405.