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Taxing, Licensing, and Regulating Internet -based <br />Businesses and Services <br />In taking state action to regulate private enterprises employing a business model <br />that emphasizes the use of the Internet to either provide retail or facilities or ride - <br />sharing services, local government interests should be acknowledged, and localities <br />should be included in the decision- making <br />As general principles, VML believes state and local policies should (1) encourage a <br />level playing field for competing services in the market place; (2) not provide a tax pref- <br />erence or tax policy advantage for one group at the expense of another group in the <br />same competitive field; (3) seek to preserve and /or replace local and state tax revenues; <br />(4) ensure safety, reliability, and access for consumers, providers, and the public; and (5) <br />protect local government's ability to regulate businesses whether they are traditional, <br />electronic, Internet - based, virtual or otherwise. <br />VML also believes that the state should not prohibit the sharing of financial infor- <br />mation between the Commonwealth and appropriate local authorities that is normally <br />treated as part of the public domain. VNM further believes that the state should not <br />prohibit a locality from exercising its authority to enter into voluntary collection agree- <br />ments provided that such agreements include provisions to protect the public's interest. <br />Use of Locally -awned Rights -of -Way <br />Private use of public rights -of -way significantly increase management responsibili- <br />ties and maintenance costs. VML supports fair market value funding for private use <br />of locally owned rights-of-way. These costs should not be disproportionately borne by <br />local taxpayers. <br />2019 VML legistatiwe Program <br />