Limiting the imposition of municipal business and occupation taxes

HB 2104 limits municipalities' ability to impose or increase business and occupation taxes after 2023. It prohibits new taxes or rate hikes on business activities not taxed by the municipality in 2024, caps municipal tax rates at historical state levels (e.g., 1% of gross income), and phases out municipal taxes on new car sales: reducing them by 50% effective July 2023, another 50% by July 2024, and eliminating them entirely by July 2025. The bill directly affects West Virginia municipalities and businesses operating within them, particularly those selling new vehicles or providing health maintenance services. These changes aim to stabilize local tax burdens while aligning municipal rates with state historical benchmarks.