# West Virginia HB 3346: To clarify that municipal B and O taxes shall only apply to the owner of a contract, and not to subcontractors on a project

West Virginia HB 3346, To clarify that municipal B and O taxes shall only apply to the owner of a contract, and not to subcontractors on a project, is a 2025 Regular Session House bill sponsored by Gary G. Howell (Republican); status failed, last action 2025-03-13 (Filed for introduction) (as of 2026-10-17).

- Canonical: https://policyrisk.com/state-bill/WV-HB3346-2025rs
- As of: 2026-10-17
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: West Virginia HB 3346
- State: West Virginia
- Session: 2025 Regular Session
- Title: To clarify that municipal B and O taxes shall only apply to the owner of a contract, and not to subcontractors on a project
- Status: failed
- Chamber: House
- Introduced: 2025-03-13
- Last action: 2025-03-13, Filed for introduction
- Sponsor: Gary G. Howell (Republican)
- Cosponsors: 0
- Subjects: §8-13-5, House Government Organization
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

No summary available.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Gary G. Howell (Republican), House

## Actions (4)

- 2025-03-13: Filed for introduction (House)
- 2025-03-13: To Government Organization (House)
- 2025-03-13: Introduced in House (House)
- 2025-03-13: To House Government Organization (House)

## Bill text

- Introduced Version: [HTML](https://www.wvlegislature.gov/Bill_Text_HTML/2025_SESSIONS/RS/bills/hb3346 intr.htm), [PDF](https://www.wvlegislature.gov/Bill_Text_HTML/2025_SESSIONS/RS/bills/hb3346 intr.pdf)

## Related bills

- HB 2451: To facilitate the creation of home-based businesses (signed)
- SB 464: Creating license plate for recipients of Medal of Valor (signed)
- SB 196: Lauren's Law (signed)
- SB 138: Enhancing penalties for fleeing officer (signed)
- SB 270: Declaring sale and manufacture of firearms essential business during declared emergency (signed)
- SB 617: Discouraging gang activity (signed)

## Sources
- [Introduced Version (HTML)](https://www.wvlegislature.gov/Bill_Text_HTML/2025_SESSIONS/RS/bills/hb3346 intr.htm)
- [Introduced Version (PDF)](https://www.wvlegislature.gov/Bill_Text_HTML/2025_SESSIONS/RS/bills/hb3346 intr.pdf)

## Related
- [HB 2451: To facilitate the creation of home-based businesses](https://policyrisk.com/state-bill/WV-HB2451-2025rs)
- [SB 464: Creating license plate for recipients of Medal of Valor](https://policyrisk.com/state-bill/WV-SB464-2025rs)
- [SB 196: Lauren's Law](https://policyrisk.com/state-bill/WV-SB196-2025rs)
- [SB 138: Enhancing penalties for fleeing officer](https://policyrisk.com/state-bill/WV-SB138-2025rs)
- [SB 270: Declaring sale and manufacture of firearms essential business during declared e…](https://policyrisk.com/state-bill/WV-SB270-2025rs)
- [SB 617: Discouraging gang activity](https://policyrisk.com/state-bill/WV-SB617-2025rs)
- [West Virginia bills](https://policyrisk.com/states/west-virginia/bills)
- [West Virginia state hub](https://policyrisk.com/states/west-virginia)
- [All state legislation](https://policyrisk.com/state-bills)

Source: PRIA, https://policyrisk.com/state-bill/WV-HB3346-2025rs (as of 2026-10-17).