{"data":{"id":"us-wv/w.-va.-code-5b-2l-8","jurisdiction":"us-wv","citation":"W. Va. Code § 5B-2L-8","heading":"Municipal authority to exempt business and occupation tax.","body":"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.","path":["CHAPTER 5B. ECONOMIC DEVELOPMENT ACT OF 1985.","ARTICLE 2L. BUILD WV ACT.","Part III. Authorization for Municipal Business and Occupation Tax Exemption"],"source_url":"https://code.wvlegislature.gov/5B-2L-8/","current_through":"as of 2026-08-03; contains at least the enactments of the 2026 Regular Session","vintage":"","retrieved_at":"2026-09-06T00:20:11Z","sha256":"886a8dc0ddba89bc1b58dab92771440c8ddb2eb3c9911373a59cd0ce26622f57","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-5b-2l-7","next":"us-wv/w.-va.-code-5b-2l-9"},"notice":"GroundRules: Original legal text. Not legal advice."}