West Virginia restaurant operations cluster around three distinct markets. Morgantown anchors the WVU Mountaineers college-town economy — Milan Puskar Stadium (60,000 capacity), the Mountaineer Mantrip pre-game tradition, plus the broader downtown Morgantown food scene around the Sunnyside / High Street / Greenmont corridor. Charleston (state capital + Kanawha Valley) and Huntington (Tri-State region, Marshall University) anchor the southern and western parts of the state. The Eastern Panhandle (Martinsburg, Harpers Ferry, Shepherdstown) increasingly functions as a DC commuter-belt extension. The pepperoni roll — invented in WV's North-Central coalfields as a portable coal-miner lunch (an Italian-Appalachian heritage adaptation, with bread dough wrapping pepperoni and sometimes cheese baked together) — is widely promoted as West Virginia's state food (the House of Delegates adopted a resolution in 2021, though it has no formal state-symbol designation). The New River Gorge became the country's newest national park in December 2020, driving tourism growth across the southern WV mountain region. The Greenbrier resort (White Sulphur Springs) anchors historic resort tourism since 1858.
West Virginia sales tax: 6% state + local 0%–1%. Charleston 7% combined (6% state + 1% Charleston city), Morgantown 7%, Huntington 7%, Wheeling 7%. Restaurants pay full combined rate on prepared food. Katalyst tracks state + local lines separately for clean West Virginia State Tax Department + local filings.
West Virginia labor follows federal: $8.75/hr minimum (WV slightly above federal floor — stepped up by state legislation), $2.62/hr tipped + tips making up to $8.75. No state paid sick leave. No state Fair Workweek scheduling. Tip pooling follows federal DOL rules. Compliance environment among the simpler in the country.