138086
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 .
 location: Washington; location: West Virginia
Given options, please tell me the categories of all the listed entity words.Output format is "type1: word1; type2: word2". 
Option: location, person, organization 
Text: {0} 
 Entities: Washington, West Virginia 
Answer:
 location: Washington; location: West Virginia