WEST VIRGINIA LEGISLATURE
2023 REGULAR SESSION
Introduced
House Bill 3051
By Delegate Foster
[Introduced January 25, 2023; 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:
That §8-13-5 of the Code of West Virginia, 1931, as amended, is repealed.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 authority granted to municipalities to levy 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.