46.2-2095 - Terminals; local license taxes on operation. - Virginia Statutes

§ 46.2-2095. Terminals; local license taxes on operation.

Counties, cities and towns may impose license taxes for the privilege ofoperating or conducting terminals for use by common carriers regulatedpursuant to this article. Operation of terminals by such carriers inconnection with and incidental to their business as such common carriers, andnot for profit, or for such carriers where the local agent receives as hiscompensation a commission on tickets sold shall not be subject to theimposition of any such taxes. Lots used by such carriers for parking, storageand servicing of motor vehicles used in the business of such carriers and fortaking on and discharging passengers shall not be deemed terminals. Nothingherein contained shall be construed to exempt the payment of license taxes onany other business that may be conducted on, at, or in any such terminal orlot.

(2001, c. 596.)