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 new language stating that municipalities may not collect such taxes on these projects, ensuring that businesses engaged in activities supported by government funding are not subject to additional local taxation.

In addition to this primary insertion, the bill also clarifies existing provisions regarding the imposition of business and occupation taxes by municipalities, including limitations on tax rates and exemptions for certain activities. The intent of the legislation is to provide financial relief to businesses involved in government-funded projects, thereby encouraging economic development and collaboration between local governments and state or federal programs.

Statutes affected:
Introduced Version: 8-13-5