WV HB2104

Prohibits municipalities from imposing business and occupation taxes on any category of business activity after 2023 unless the municipality was already computing or imposing that tax in or before tax year 2024

Phases out municipal business and occupation taxes on new automobile sales: 50% reduction effective July 1, 2023; additional 50% reduction effective July 1, 2024; complete elimination effective July 1, 2025

Defines "automobile" for tax purposes as self-propelled passenger vehicles operated on roads using motor fuel, electric motors, or a combination, including light-duty trucks and SUVs but excluding motorcycles

Caps fees charged by third-party vendors who collect business and occupation taxes on behalf of municipalities at 20% of the amount collected