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

HB 4353 prohibits West Virginia municipalities from collecting business and occupation (B&O) taxes on projects funded by state or federal government programs. This directly affects municipalities (which can no longer impose this tax) and projects receiving such funding (which will avoid this tax burden). The bill amends existing tax law to explicitly exclude state/federal-funded projects from municipal B&O tax collection, aligning with the current exemption for such projects under state tax code. This is a specific policy change to prevent double taxation on government-funded initiatives.