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 adds a new provision stating that municipalities may not impose such taxes on any project that receives funding from these government sources. This change aims to provide clarity and ensure that projects supported by public funds are not subject to additional local taxation.

In addition to the new prohibition, the bill also includes a provision that allows municipalities to impose business and occupation taxes on specific activities, such as aircraft repair services, but explicitly excludes those funded by state or federal programs. The bill seeks to streamline tax regulations for municipalities while protecting government-funded projects from local taxation, thereby encouraging the development and maintenance of such projects.

Statutes affected:
Introduced Version: 8-13-5