f9f90c84_te___lancastereaglegazette_com__Sales_tax
[State] West Virginia [Property tax] Voter approval is required for levy increases or new taxes, but property taxes are allowed to increase based on property value without referendum. [Income tax] West Virginia does not allow local income taxes. [Sales tax] 
West Virginia has permitted 20 municipalities to implement up to a 1 percent sales tax with a vote from a local council. If implemented, the community must drop business and occupation tax.
Despite hurdles local ballot issues face, system unlikely to change | Lancaster Eagle Gazette | lancastereaglegazette.com
Sales tax