This bill amends the Code of West Virginia to prohibit municipalities from imposing business and occupation taxes on projects funded by state or federal government programs. Specifically, it introduces new language stating that municipalities may not impose such taxes on any project that receives funding from these government programs. This change aims to provide clarity and protection for projects that rely on state or federal funding, ensuring that they are not subject to additional local taxation.

In addition to the new prohibition, the bill also includes a provision that municipalities may not collect business and occupation taxes on specific activities related to aircraft repair and maintenance if those activities are funded by state or federal programs. This aligns with the overall intent of the bill to safeguard government-funded projects from local taxation, thereby encouraging the development and maintenance of such projects without the burden of additional financial obligations at the municipal level.

Statutes affected:
Introduced Version: 8-13-5