HB 4380
B&O Tax Reform
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Sign in to take action- Introduced
- Passed House of Delegates
- Passed Senate
- To Governor
- Became Law
Bill overview
House Bill 4380 proposes changes to West Virginia’s business and occupation (B&O) tax system. The bill clarifies when B&O taxes are owed, specifically stating that taxes are due in municipalities where a business has a permanent physical presence. It also outlines rules for businesses with multiple locations and addresses situations where businesses operate temporarily or perform one-time jobs, exempting them from local tax obligations. Finally, the bill addresses revenue allocation for businesses with multiple locations and clarifies tax responsibilities for unincorporated areas.
Key provisions
- B&O taxes are due in municipalities with a business’s permanent physical presence.
- Businesses with multiple locations must pay taxes to each municipality based on local revenue.
- Businesses without a permanent address or long-term establishment are exempt from taxes and licenses.
- Temporary jobs or one-time projects are exempt from local B&O taxes.
- Revenue earned outside municipal boundaries is prorated among a business’s permanent locations.
- Businesses locating in unincorporated areas are exempt from county-level B&O taxes.
- Businesses are not required to file quarterly taxes if no tax is owed.
Who is affected
- Businesses operating in West Virginia
- Municipalities in West Virginia
- County governments in West Virginia
- Small businesses
- Economic development organizations
Notable changes
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