(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) 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]