WV SB870

Prohibits municipalities participating in West Virginia's Municipal Home Rule Program from imposing new fees on businesses that already pay municipal sales tax, hotel motel tax, existing fire or emergency service fees, special charges for municipal services, or the municipal home rule sales tax

Allows businesses that would be exempt from new fees to voluntarily enter into agreements with municipalities to pay the new taxes or fees

Makes a technical change allowing the Home Rule Board Operations Fund balance to remain in the special revenue account at the end of a fiscal year rather than mandating it ("shall" changed to "may")

Maintains all existing Municipal Home Rule Program provisions, including the ability to impose up to 1% municipal sales tax if the municipality reduces or eliminates its business and occupation tax