1. (1) A county, city or other municipal corporation may not impose a tax on, or require a license for, a voluntary commuter ridesharing arrangement using a motor vehicle with a seating capacity for not more than 15 persons.
2. (2) For the purposes of this section, “voluntary commuter ridesharing arrangement” has the meaning given that term in ORS 656.025.

[Formerly 767.660; 2015 c.27 §62]