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Council briefed on state-driven changes to business-license and B&O tax rules for very small operators
Summary
City staff outlined an ordinance to align local business licensing and business-and-occupation tax rules with 2025 state law changes that exempt sole proprietors/independent contractors without a permanent city location and annual gross revenue under $2,500 from local licensing and exempt businesses under $2,500 annual revenue from B&
Morgantown — City staff presented an ordinance May 27 to amend local business-license and business-and-occupation (B&O) tax provisions to implement changes enacted by the West Virginia Legislature this year.
What changed: The 2025 state legislation creates two exemptions: (1) a business-license…
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