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

Full text of Virginia Code of Virginia § 46.2-2095 — Terminals; local license taxes on operation, with citation guidance and answers to common questions.

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

Counties, cities and towns may impose license taxes for the privilege of operating or conducting terminals for use by common carriers regulated pursuant to this article. Operation of terminals by such carriers in connection with and incidental to their business as such common carriers, and not for profit, or for such carriers where the local agent receives as his compensation a commission on tickets sold shall not be subject to the imposition of any such taxes. Lots used by such carriers for parking, storage and servicing of motor vehicles used in the business of such carriers and for taking on and discharging passengers shall not be deemed terminals. Nothing herein contained shall be construed to exempt the payment of license taxes on any other business that may be conducted on, at, or in any such terminal or lot.

2001, c. 596.

Source: official Virginia text · Last verified 2026-08-27

Frequently Asked Questions About Virginia § 46.2-2095

What does Code of Virginia § 46.2-2095 cover?

Section 46.2-2095 ("Terminals; local license taxes on operation") is part of the Code of Virginia, the codified statutory law of Virginia. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Virginia § 46.2-2095?

A common citation format is "Code of Virginia § 46.2-2095" (Virginia). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Virginia law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Virginia official source linked on this page or consult a licensed Virginia attorney.

How does Virginia § 46.2-2095 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Virginia can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Virginia.