HB 3346
To clarify that municipal B and O taxes shall only apply to the owner of a contract, and not to subcontractors on a project
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Sign in to take action- Introduced
- Passed House of Delegates
- Passed Senate
- To Governor
- Became Law
Bill overview
This bill clarifies that municipal business and occupation (B&O) taxes should only be applied to the owner of a contract, not to subcontractors working on a project. It aims to prevent municipalities from imposing taxes on subcontractors’ earnings. The bill updates West Virginia’s tax code to ensure consistency with state tax laws and avoid double taxation of businesses operating in multiple municipalities. It also includes provisions related to tax rates, exemptions, and administrative procedures for local tax collection.
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Primary sponsor
G. Howell
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