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The business and occupation tax ( often abbreviated as the B & O tax ) is a type of tax levied by the U.S. state s of Washington and West Virginia , and by municipal governments in West Virginia .
 Washington, West Virginia
Please list all entity words in the text that fit the category. Output format is "word1, word2". 
Option: location, person, organization 
Text: {0} 
Answer:
 Washington, West Virginia