WV SB933

Exempts independent contractors and sole proprietors from municipal business license requirements if they do not maintain a permanent physical location within a municipality's city limits and have under $10,000 in annual revenue

Prohibits municipalities from imposing business and occupation or privilege taxes on any business with annual revenue below $10,000

Increases the income threshold for exemption from state business registration tax from $4,000 in gross income to $10,000 in net income

Creates the Small Business Protection Act (Article 40, Chapter 8) establishing legislative findings that small businesses bear disproportionate regulatory costs and that agencies should seek to achieve statutory goals without imposing unnecessary burdens on small employers

Directs state agencies to analyze the availability of more flexible regulatory approaches for small businesses when developing rules and regulations