To clarify that municipal B and O taxes shall only apply to the owner of a contract, and not to subcontractors on a project

HB 3346 clarifies that municipal business and occupation (B&O) taxes apply only to the owner of a construction contract, not to subcontractors working on the project. This bill amends West Virginia law to explicitly exempt subcontractors from paying these local taxes, preventing municipalities from imposing such taxes on subcontractor work. The change directly affects construction subcontractors and municipalities by requiring them to adjust tax collection practices to align with the clarified exemption. It focuses on a concrete policy adjustment to the tax code without altering broader tax rates or obligations.