W.Va.'s small businesses face a huge tax hit: ; The $87 billion health care tax will cut jobs and pay

ON any given day, a small business owner has a lot to deal with.Unemployment remains stubbornly high, energy prices areunpredictable, and health care costs are spiraling out of control.

Here in West Virginia, small businesses are the lifeline of thestate's productivity and hiring. In fact, they account for 53percent of private-sector jobs statewide, according to the U.S.Small Business Administration.

The last thing the small business owner, self-employer orentrepreneur needs is another cost.

Unfortunately, ensuring that every employee is covered under aquality health insurance plan without breaking the company's budgetis proving to be …