WEST virginia legislature
2021 regular session
Introduced
House Bill 2951
By Delegates Foster, Hamrick, Clark, Mazzocchi, Steele, Kessinger, Householder, Linville and Hardy
[Introduced March 05, 2021; Referred to the Committee on Finance]
A BILL to repeal §8-13-5 of the Code of West Virginia, 1931, as amended, relating to the business and occupation or privilege tax.
Be it enacted by the Legislature of West Virginia:
Article 13. Taxation and finance.
§1. Repeal of section authorizing collection of business and occupation or privilege tax.
That §8-13-5 of the Code of West Virginia, 1931, as amended, is repealed.
NOTE: The purpose of this bill is to repeal the business and occupation or privilege tax.
Strike-throughs indicate language that would be stricken from a heading or the present law and underscoring indicates new language that would be added.