WVC 48 - 1 - 224
§48-1-224. Employer defined.
"Employer" means any individual, sole proprietorship,
partnership, association, public or private corporation, the United
States or any federal agency, this state or any political
subdivision of this state, any other state or a political
subdivision of another state and any other legal entity which hires
and pays an individual for his services.
Note: WV Code updated with legislation passed through the 2012 1st Special Session