HB3321: Limiting the imposition of municipal business and occupation taxes

Legislative Summary

The purpose of this bill is to limit the imposition of municipal business and occupation taxes. West Virginia Code §8-13-5 was amended by two bills passed during the 2022 Regular Session of the Legislature, by the House. House Bill 4636 (passed last on March 12, 2022); House Bill 4567 (passed first on March 11, 2022). The two versions of this section have been merged into this bill. The bill passed first modified subsection (d) related to exemptions by adding two subsections, which have been included.