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Morgantown moves to align business licensing and B&O tax with state law, narrows license requirement
Summary
Council approved first reading of an ordinance implementing state House Bill 2451 changes: limited exemption from business licensing and business-and-occupation tax for sole proprietors and independent contractors with no Morgantown physical location and under $2,500 in annual revenue.
MORGANTOWN, W.Va. — The Morgantown City Council on Tuesday approved the first reading of an ordinance to align the city’s business licensing and business-and-occupation (B&O) tax provisions with changes in the 2025 West Virginia legislative session (House Bill 2451).
City Attorney (presentation) explained the ordinance implements three elements required by the state law: an exemption from municipal business licensing for persons who operate as sole…
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