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WV HB4380
Bill
Status
Introduced
1/15/2026
Primary Sponsor
Lisa White
Click for details
AI Summary
- Business and occupation (B&O) taxes would only apply in municipalities where a business maintains a permanent physical presence, with businesses having multiple locations paying taxes to each jurisdiction based on revenues generated at those locations
- Businesses would not be required to pay B&O taxes or purchase business licenses in municipalities where they perform brief, one-time jobs or temporary work
- Quarterly B&O tax filings would not be required when no tax is owed
- Revenues earned outside municipal boundaries would be taxed by the municipality where the business maintains its permanent physical address, with multi-location businesses prorating out-of-town revenues among their permanent locations using a consistent method
- Businesses located in unincorporated areas would not be subject to county-level B&O taxes
Legislative Description
B&O Tax Reform
Taxation
Last Action
To House Finance
1/15/2026
Committee Referrals
Finance1/15/2026
Full Bill Text
No bill text available