Individuals with "black hairy tongue" merely have a taller-than-normal forest of papillae. The extra height comes from an accumulation of keratin, which is the chief protein found in hair and skin. Normally, keratin sloughs continuously and gradually from mucous membranes and skin. (In fact, "discarded" skin cells are the chief constituent of house dust. There is a critter that makes its living by eating this stuff: the dust mite. People who are "allergic to dust" are usually just allergic to dust-mite poop!) In people with black hairy tongue, not enough keratin is sloughed (or, perhaps, too much keratin is being produced at the surface of the tongue).
No one knows for certain what causes black hairy tongue, but there are several well-known associations. ("Association" means, "We see A and B occurring together, but we're not sure whether A causes B.") Black hairy tongue is fairly common among smokers. It is also sometimes seen following treatment with antibiotics. Other associations with black hairy tongue include radiation therapy to the mouth, poor oral hygiene, frequent use of strong mouthwashes and
frequent use of antacids.