W. Va. Code § 16-2-14
The appointing authorities for local boards of health shall provide financial support for the operation of the local health department. The county commission of any county or the governing body of any municipality in which a local board of health is established, or the county commission of any county or the governing body of any municipality who is a participating member of a combined local board of health may levy a county or municipal tax to provide funds for the local board of health: Provided, That the tax may not exceed 3 cents on each $100 of assessed valuation of the taxable property in the levying county or municipality, according to the latest assessment.
The county commission of any county or the governing body of any municipality in which a local board of health is established, or the county commission of any county or the governing body of any municipality who is a participating member of a combined local board of health may appropriate and spend money from the county or municipal general funds for public health purposes and to pay the expenses of the operation of the local board of health services and facilities.
The commissioner and the secretary may pay over and contribute to any board of health, the sum or sums of money that may be available from funds included in appropriations made for the department. The commissioner may withhold all or part of any funds until a local board of health submits an acceptable plan to correct deficiencies in the local board's program plan.
W. Va. Code § 16-2-14