---
type: "Bill"
title: "Clarifying when business and occupation taxes owed to a city or municipality are considered to be remitted on time"
description: "Clarifying when business and occupation taxes owed to a city or municipality are considered to be remitted on time"
jurisdiction: "us/states/wv"
legislature: "West Virginia Legislature"
session: "2022"
identifier: "HB 4636"
citation: "West Virginia HB 4636 (2022)"
classification: ["bill"]
subjects: ["Municipalities", "Taxation"]
status: "enacted"
primary_sponsors: ["Pack"]
version_count: 5
action_count: 39
vote_count: 1
first_action: "2022-02-11"
last_action: "2022-04-19"
source: "openstates"
source_identifier: "ocd-bill/a4b23cb0-4022-4344-aff6-c11e2762722b"
source_url: "http://www.legis.state.wv.us/Bill_Status/Bills_history.cfm?input=4636&year=2022&sessiontype=RS&btype=bill"
source_hash: "7832420edaa3314e5b624f62e008c7abea29c751553594187414bb4b5509a444"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-wv"]
---

# West Virginia HB 4636 (2022) — Clarifying when business and occupation taxes owed to a city or municipality are considered to be remitted on time

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Committee Substitute** (committee substitute) — [source](http://www.legis.state.wv.us/Bill_Status/bills_text.cfm?billdoc=HB4636%20SUB.htm&yr=2022&sesstype=RS&i=4636)
2. **Enrolled Committee Substitute** (committee substitute) — [source](http://www.legis.state.wv.us/Bill_Status/bills_text.cfm?billdoc=HB4636%20SUB%20ENR.htm&yr=2022&sesstype=RS&i=4636)
3. **HB4636 S JUD AM _1 3-1 adopted.htm** (committee substitute) — [source](http://www.legis.state.wv.us/legisdocs/chamber/2022/RS/com_amends/HB4636 S JUD AM _1 3-1 adopted.htm)
4. **HB4636 S JUD AMT _1 3-1 adopted.htm** (committee substitute) — [source](http://www.legis.state.wv.us/legisdocs/chamber/2022/RS/com_amends/HB4636 S JUD AMT _1 3-1 adopted.htm)
5. **Introduced Version** (committee substitute) — [source](http://www.legis.state.wv.us/Bill_Status/bills_text.cfm?billdoc=HB4636%20INTR.htm&yr=2022&sesstype=RS&i=4636)

## Votes

- Passage — **34–0** (pass) · upper

## Sponsors

- Pack — primary (person)
- Criss — cosponsor (person)
- Fast — cosponsor (person)
- Foster — cosponsor (person)
- Graves — cosponsor (person)
- Householder — cosponsor (person)
- Kimes — cosponsor (person)
- Queen — cosponsor (person)
- Steele — cosponsor (person)
- Westfall — cosponsor (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2022-02-11** Filed for introduction `filing`
- **2022-02-11** To Judiciary `referral-committee`
- **2022-02-11** Introduced in House `introduction`
- **2022-02-11** To House Judiciary `referral-committee`
- **2022-02-18** By substitute, do pass
- **2022-02-21** On 1st reading, Special Calendar
- **2022-02-21** Read 1st time `reading-1`
- **2022-02-22** On 2nd reading, Special Calendar
- **2022-02-22** Read 2nd time `reading-2`
- **2022-02-23** On 3rd reading, Special Calendar
- **2022-02-23** Read 3rd time `reading-3`
- **2022-02-23** Passed House (Roll No. 224) `passage`
- **2022-02-23** Communicated to Senate
- **2022-02-24** Introduced in Senate `introduction`
- **2022-02-24** To Judiciary `referral-committee`
- **2022-02-24** To Judiciary `referral-committee`
- **2022-03-08** Reported do pass, with amendment and title amendment `committee-passage`
- **2022-03-09** On 1st reading
- **2022-03-09** Read 1st time `reading-1`
- **2022-03-10** On 2nd reading
- **2022-03-10** Read 2nd time `reading-2`
- **2022-03-10** Committee amendment adopted (Voice vote)
- **2022-03-11** On 3rd reading
- **2022-03-11** Deferred until foot of 3rd reading
- **2022-03-11** Read 3rd time `reading-3`
- **2022-03-11** Passed Senate with amended title (Roll No. 479) `passage`
- **2022-03-11** Senate requests House to concur
- **2022-03-12** House received Senate message
- **2022-03-12** House concurred in Senate amendment and passed bill (Roll No. 609)
- **2022-03-12** Communicated to Senate
- **2022-03-12** Completed legislative action
- **2022-03-12** House Message received
- **2022-03-12** To Governor 3/24/2022 - Senate Journal `executive-receipt`
- **2022-03-12** To Governor 3/24/22 - House Journal `executive-receipt`
- **2022-03-24** To Governor 3/24/22 `executive-receipt`
- **2022-03-12** Approved by Governor 3/30/2022 - Senate Journal
- **2022-03-12** Approved by Governor 3/30/22 - House Journal
- **2022-03-30** Approved by Governor 3/30/22 `executive-signature`
- **2022-04-19** Chapter 281, Acts, Regular Session, 2022

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/a4b23cb0-4022-4344-aff6-c11e2762722b`. Confidence: reported (aggregated from official West Virginia legislature records).