Section 825.350 - Voluntary commuter ridesharing arrangement not to be taxed or licensed by local government(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.Amended by 2015 Ch. 27,§ 62, eff. 1/1/2016.