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WEST VIRGINIA CODE

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WVC 17 C- 22 - 5 §17C-22-5. County or municipal licenses and taxes.
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.

Note: WV Code updated with legislation passed through the 2012 1st Special Session