CHARLESTON, W.Va. (AP) - Motorists will pay an additional penny for a gallon of gasoline in West Virginia, beginning Wednesday.
The 1-cent increase is one of several tax changes that go into effect at the start of the new year.
The gas tax increase is due to the state Tax Department's annual recalculation of the average wholesale gas price. The recalculation will increase the tax to 54.1 cents per gallon.
West Virginia Oil Marketers and Grocers Association president Jan Vineyard says the variable rate helps to keep state funding for roads in line with inflation.
The corporate income tax will drop to 6.5 percent on Wednesday.
The business franchise tax will fall to 0.1 percent.