West Virginia § 5B-2L-8 Municipal authority to exempt business and occupation tax

West Virginia Statutes

§ 5B-2L-8 — Municipal authority to exempt business and occupation tax

West Virginia § 5B-2L-8

Ch. 5BECONOMIC DEVELOPMENT ACT OF 1985

Art. 2LBUILD WV ACT

This text of West Virginia § 5B-2L-8 (Municipal authority to exempt business and occupation tax) is published on Counsel Stack Legal Research, covering West Virginia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

W. Va. Code § 5B-2L-8 (2026).

Text

Notwithstanding any other provision of this code, a municipality that imposes the municipal business and occupation tax pursuant to the provisions of §8-13-5 of this code, may authorize by ordinance, a municipal business and occupation tax exemption for gross income from rents, royalties, fees, or other remuneration derived by a lessor or landlord from the furnishing, leasing, or renting of any certified BUILD WV project property to a lessee or occupant.

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Notwithstanding any other provision of this code, a municipality that imposes the municipal business and occupation tax pursuant to the provisions of §8-13-5 of this code, may authorize by ordinance, a municipal business and occupation tax exemption for gross income from rents, royalties, fees, or other remuneration derived by a lessor or landlord from the furnishing, leasing, or renting of any certified BUILD WV project property to a lessee or occupant.