HB4353

Prohibit municipalities from collecting B&O taxes on projects that are funded by state or federal government programs

Introduced·1/15/26
Intr Text

West Virginia HB4353 prohibits municipalities from collecting business and occupation taxes on projects funded by state or federal government.

West Virginia HB4353 amends the state code to prohibit municipalities from imposing business and occupation or privilege taxes on projects funded by state or federal government programs. The bill also sets maximum tax rates for municipal business and occupation taxes, ensuring they do not exceed the state's maximum rates. Additionally, it outlines procedures for assessing and collecting these taxes, including provisions for exemptions and administrative processes. The bill aims to prevent double taxation and ensure consistency in tax rates across municipalities.

Included in complete analysis

  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

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Where it stands

Current
Revenue Committee
Next
Committee decision

Sponsors

0
2
RR
Democratic CaucusRepublican Caucus

History

Jan 29

House

To House Revenue

Jan 15

House

Filed for introduction

Jan 15

House

To Finance