West Virginia2026Enacted
HB4418
The Tax Efficiency Act of 2026
Last scannedAug 22, 2026, 11:08 AM
In one sentence
This law creates a new electronic system to help local governments collect taxes from businesses.
What it does
- Creates the official name 'The Tax Efficiency Act of 2026'.
- Authorizes the Tax Commissioner to design and implement an electronic data processing system.
- Uses this system to make it easier for cities and towns to file and collect business taxes.
Who it affects
- The West Virginia State Tax Commissioner
- Local city and town governments (municipalities)
- Businesses that pay municipal occupation or privilege taxes
Limits and unknowns
- The official text cuts off before explaining rules about businesses that operate in more than one city.
- No exact start date is listed for when the new electronic system must begin working, only that it takes effect 90 days after passage.
Plain language
Terms to know
- Municipality
- A local government unit such as a city, town, or village.
- Business and Occupation Tax
- A tax charged to businesses for the privilege of operating in a specific area.
Official record
Sources
Official summary
Creating “The Tax Efficiency Act of 2026”
Official activity
Bill history
- Chapter 283, Acts, Regular Session, 2026H
- Approved by Governor 3/25/2026H
- To Governor 3/18/2026H
- Approved by Governor 3/25/2026 - House JournalH
- Approved by Governor 3/25/2026 - Senate JournalS
- To Governor 3/18/2026 - Senate JournalS
- Completed legislative actionS
- Communicated to HouseS
- Passed Senate (Roll No. 535)S
- Read 3rd timeS
- On 3rd readingS
- Read 2nd timeS
- On 2nd readingS
- Read 1st timeS
- Immediate considerationS
- Reported do passS
- To FinanceS
- Reported do pass, but first to FinanceS
- To Government OrganizationS
- To Government Organization then FinanceS