Prohibit municipalities from collecting B&O taxes on projects that are funded by state or federal government programs

HB 2036 prohibits West Virginia municipalities from imposing local business and occupation (B&O) taxes on construction or development projects funded by state or federal government programs. This bill directly affects municipalities that collect B&O taxes and businesses or organizations receiving state/federal funding for projects like infrastructure, housing, or public services. The key provision amends tax code to explicitly exempt such projects from municipal B&O taxation, aligning with existing state-level exemptions. It would prevent double taxation on publicly funded initiatives by ensuring municipalities cannot levy local business taxes on these projects. The bill is currently in the House Finance Committee for review.