WV HB2451

Independent contractors and sole proprietors earning less than $2,500 in annual gross revenue who do not maintain a permanent physical location within a municipality are exempt from municipal license requirements

Businesses with annual gross revenue below $2,500 are exempt from municipal business and occupation taxes and privilege taxes

Home-based businesses operating inside residential dwellings are established as a permitted use, provided they sell only lawful goods/services, do not generate substantial traffic increases, and have no street-visible signage

Municipalities cannot require home-based businesses to rezone property for commercial use, install fire sprinklers in single-family or two-unit dwellings, or obtain licenses not required of similar businesses

Third-party vendors contracted by municipalities to collect business and occupation taxes cannot charge more than 20% of the amount collected for their services

The bill takes effect July 11, 2025 (90 days from passage on April 12, 2025)