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·Ch. 5B ECONOMIC DEVELOPMENT ACT OF 1985·Art. 2L BUILD WV ACT

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.

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