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WV HB3346

Bill

Official Source

Status

Introduced

3/13/2025

Primary Sponsor

Gary Howell

Click for details

Origin

House of Delegates

2025 Regular Session

AI Summary

  • Exempts subcontractors from municipal business and occupation (B&O) taxes, limiting such taxes to only the primary contract holder on projects
  • Amends §8-13-5 of the West Virginia Code by adding subcontractors to the list of exemptions from municipal B&O taxes
  • Prevents double taxation where both a general contractor and their subcontractors would otherwise be taxed on the same project work
  • Applies to all municipalities in West Virginia that impose business and occupation or privilege taxes

Legislative Description

To clarify that municipal B and O taxes shall only apply to the owner of a contract, and not to subcontractors on a project

Municipalities

Last Action

To House Government Organization

3/13/2025

Committee Referrals

Government Organization3/13/2025

Full Bill Text

No bill text available