West Virginia 2022 Regular Session

West Virginia House Bill HB4651

Introduced
2/11/22  

Caption

Capping amount of moneys to third party vendors who collect business and occupation taxes on behalf of cities

Impact

The proposed changes under HB4651 address the financial relationship between municipalities and contractors, particularly in the context of business and occupation tax collection. By limiting the fees charged by third-party vendors, the bill aims to foster a more equitable financial environment for municipal governance. This may allow local governments to allocate more resources towards services that benefit constituents rather than spending significant amounts on tax collection fees. The bill reinforces the state's intent to manage business taxation uniformly and reasserts local government's authority in tax matters, potentially influencing how business activities are taxed across different jurisdictions within the state.

Summary

House Bill 4651 aims to amend the current legislation regarding the collection of business and occupation taxes by establishing a cap on the fees that third-party vendors can charge municipalities. Specifically, the bill stipulates that these vendors may not charge more than 20% of the amount they collect. This move is intended to regulate the charges associated with the collection of taxes and ensure that municipalities are not overburdened by excessive fees when engaging contractors for tax collection services. The implications of this legislation suggest a potential decrease in operational costs for municipalities that utilize third-party services, which in turn may affect how they manage their tax revenue streams.

Sentiment

The reception of HB4651 appears to be pragmatic, focusing largely on rationalizing the fiscal responsibilities of municipalities. Supporters argue that capping the fees for third-party vendors is a necessary step to protect local governments from extra financial burdens, thereby allowing for better allocation of resources. However, concerns may arise regarding the effectiveness of such controls and whether they could deter prospective vendors from offering services if the capped fee structure makes the business less lucrative. Overall, the sentiment is cautiously optimistic about the impact of this legislation on municipal finances.

Contention

While the primary intent of HB4651 is to protect municipalities from hefty charges by third-party contractors, some opponents might raise issues regarding the potential decrease in service quality or availability due to capped revenues for tax collectors. Critics may also debate whether such regulatory measures adequately reflect the complexities of tax collection practices and the varying scales of municipal requirements. Such points of contention highlight the balance needed between fiscal prudence and maintaining effective tax collection mechanisms that serve diverse communities throughout the state.

Companion Bills

No companion bills found.

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