---
type: "Bill"
title: "Capping amount of moneys to third party vendors who collect business and occupation taxes on behalf of cities"
description: "Capping amount of moneys to third party vendors who collect business and occupation taxes on behalf of cities"
jurisdiction: "us/states/wv"
legislature: "West Virginia Legislature"
session: "2024"
identifier: "HB 4812"
citation: "West Virginia HB 4812 (2024)"
classification: ["bill"]
subjects: ["Municipalities", "Taxation"]
status: "enacted"
primary_sponsors: ["Foster"]
version_count: 5
action_count: 42
vote_count: 2
first_action: "2024-01-16"
last_action: "2024-04-22"
source: "openstates"
source_identifier: "ocd-bill/0ffa89b5-b74a-46f0-bc23-85f795c2553f"
source_url: "https://www.wvlegislature.gov/Bill_Status/Bills_history.cfm?input=4812&year=2024&sessiontype=RS&btype=bill"
source_hash: "6d8a8b0b01b16007d267a5af8a2fffbe4f6f732bbdaa81eed8888035d60084a2"
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 4812 (2024) — Capping amount of moneys to third party vendors who collect business and occupation taxes on behalf of cities

## Version chain

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

1. **Committee Substitute** (committee substitute) — [source](https://www.wvlegislature.gov/Bill_Status/bills_text.cfm?billdoc=hb4812%20sub.htm&yr=2024&sesstype=RS&i=4812)
2. **Enrolled Committee Substitute** (committee substitute) — [source](https://www.wvlegislature.gov/Bill_Status/bills_text.cfm?billdoc=hb4812%20sub%20enr.htm&yr=2024&sesstype=RS&i=4812)
3. **Introduced Version** (committee substitute) — [source](https://www.wvlegislature.gov/Bill_Status/bills_text.cfm?billdoc=hb4812%20intr.htm&yr=2024&sesstype=RS&i=4812)
4. **hb4812 sfa smith _1 3-7 adopted.htm** (committee substitute) — [source](https://www.wvlegislature.gov/legisdocs/chamber/2024/RS/floor_amends/hb4812%20sfa%20smith%20_1%203-7%20adopted.htm)
5. **hb4812 sfat smith _1 3-7 adopted.htm** (committee substitute) — [source](https://www.wvlegislature.gov/legisdocs/chamber/2024/RS/floor_amends/hb4812%20sfat%20smith%20_1%203-7%20adopted.htm)

## Votes

- Passage — **28–5** (pass) · upper
- PASSAGE — **93–6** (pass) · lower

## Sponsors

- Foster — primary (person)

## Timeline

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

- **2024-01-16** Filed for introduction `filing`
- **2024-01-16** To Finance `referral-committee`
- **2024-01-16** Introduced in House `introduction`
- **2024-01-16** To House Finance `referral-committee`
- **2024-02-23** By substitute, do pass
- **2024-02-26** On 1st reading, Special Calendar
- **2024-02-26** Read 1st time `reading-1`
- **2024-02-27** On 2nd reading, Special Calendar
- **2024-02-27** Read 2nd time `reading-2`
- **2024-02-28** On 3rd reading, Special Calendar
- **2024-02-28** Read 3rd time `reading-3`
- **2024-02-28** Passed House (Roll No. 356) `passage`
- **2024-02-28** Communicated to Senate
- **2024-02-29** Introduced in Senate `introduction`
- **2024-02-29** To Government Organization `referral-committee`
- **2024-02-29** To Government Organization `referral-committee`
- **2024-03-05** Reported do pass `committee-passage`
- **2024-03-05** Immediate consideration
- **2024-03-05** Read 1st time `reading-1`
- **2024-03-06** On 2nd reading
- **2024-03-06** Read 2nd time `reading-2`
- **2024-03-07** On 3rd reading
- **2024-03-07** Deferred until foot of 2nd reading
- **2024-03-07** Read 3rd time `reading-3`
- **2024-03-07** Amended on 3rd reading (Voice vote)
- **2024-03-07** Passed Senate (Roll No. 422) `passage`
- **2024-03-07** Title amendment adopted
- **2024-03-07** Senate requests House to concur
- **2024-03-08** House received Senate message
- **2024-03-08** House refused to concur; requested Senate to recede (Voice)
- **2024-03-08** Communicated to Senate
- **2024-03-09** House Message received
- **2024-03-09** Senate receded and passed (Roll No. 495)
- **2024-03-09** Communicated to House
- **2024-03-09** Completed legislative action
- **2024-03-09** To Governor 3/21/2024 - Senate Journal `executive-receipt`
- **2024-03-21** To Governor 3/21/2024 `executive-receipt`
- **2024-03-09** To Governor 3/21/2024 - House Journal `executive-receipt`
- **2024-03-09** Approved by Governor 3/26/2024 - Senate Journal `executive-signature`
- **2024-03-26** Approved by Governor 3/26/24 `executive-signature`
- **2024-03-09** Approved by Governor 3/26/24 - House Journal `executive-signature`
- **2024-04-22** Chapter 72, Acts, Regular Session, 2024 `became-law`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/0ffa89b5-b74a-46f0-bc23-85f795c2553f`. Confidence: reported (aggregated from official West Virginia legislature records).