Docket Room
HB 4380·WV·house

B&O Tax Reform

In CommitteeFiled Jan 15, 2026
Sponsor: White
Latest Action

To House Finance

Jan 15, 2026

Summary

The measure would require businesses to pay B&O taxes only in incorporated cities or towns where they maintain a permanent office, and it eliminates taxes and licensing for one‑time or temporary jobs. It also stops quarterly filings when no tax is due and removes county‑level taxes for businesses located in unincorporated areas. The goal is to reduce paperwork for small firms and align tax liability with actual use of municipal services.

AI-generated summary — may be incomplete or inaccurate. Verify against the official bill text.

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