WV HB4418

Allows taxpayers to pay municipal business and occupation taxes through West Virginia's statewide electronic data processing system network beginning July 1, 2026

Directs the Tax Commissioner to develop processes for the statewide system to facilitate municipal tax administration, with participating municipalities sharing costs

Creates the "municipal business and occupation or privilege tax fund" in the state Treasurer's office to hold payments for system services

Authorizes the Tax Commissioner to offer municipalities an optional uniform computerized billing and accounting system for local business and occupation taxes

Updates timely payment rules to recognize electronic submissions through the statewide system as valid for determining on-time payment status