2025 Regular Session • West Virginia Legislature
HB3346: To clarify that municipal B and O taxes shall only apply to the owner of a contract, and not to subcontractors on a project
Legislative Summary
The purpose of this bill is to clarify that subcontractors are exempt from municipal business and occupation taxes.
Demographic Impact
Overall analysis of equity impact
Neutral
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Bill History
3/13/2025
Filed for introduction
House of Delegates
3/13/2025
To Government Organization
House of Delegates
3/13/2025
Introduced in House
House of Delegates
3/13/2025
To House Government Organization
House of Delegates
Status Information
Current Status
Introduced(3/13/2025)
Chamber
House of Delegates
Committee
Government Organization(House of Delegates)
Sponsors
Republican: 1
Primary Sponsor
Gary Howell
Republican