Taxes Paid by Coal Industry in WV

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Severence Tax

In 1987, West Virginia enacted a severance tax on coal. The tax amounts to 5% of the sale price of mined coal.

Of this amount, the State retains 93%. The remaining 7% is apportioned among the state's 55 counties and its 230 incorporated municipalities.

Three fourths of the 7% share is divided among the coal producing counties. This money is apportioned according to each county's coal production.

The remaining quarter of the 7% is apportioned among all counties and municipalities, regardless of coal production. All incorporated communities receive a share, based on population. All counties receive an additional share, based on the population of the unincorporated areas of the county.

The total severance tax collections for 2003 amounted to $214,141,117.71

A total of $11,242,408.70 the 26 coal producing counties.

In all, $13,654,204.84 was distributed to all counties and municipalities.

Click here to find how much tax was contributed to your county.