While not every county in West Virginia produces coal, all counties receive a severance tax paid by the coal industry. This additional tax on coal is collected by the State Tax Commissioner and transferred into a special fund within the State Treasurer's Office. Seventy-five (75%) of the net proceeds is distributed to coal-producing counties. The remaining twenty-five (25%) of the net proceeds are distributed to all counties and municipalities of the state, based on population.
Should you have any questions concerning the distribution amount, you should contact the State Tax Department at 1-800-982-8297 or 304-558-3333.