West Virginia Short-Term Rental Rules & Regulations

West Virginia imposes a 6% consumer sales tax and a separate hotel occupancy tax (WV Code Chapter 11, Article 18) on short-term rentals. Beyond state taxes, permitting, zoning, and licensing requirements are primarily local. After registering with the WV State Tax Department, contact your local planning office.

Quick Answer: West Virginia Short-Term Rental Overview

West Virginia lacks a statewide STR licensing or registration system beyond tax obligations. The state requires tax revenue; cities and counties enforce local land-use rules. Hosts must satisfy both, as neither automatically covers the other.

What applies to every host in the state:

State tax obligations. Short-term rental income is subject to West Virginia's Consumer Sales and Service Tax (W. Va. Code §11-15-1 et seq.) at 6%. A separate Hotel Occupancy Tax under W. Va. Code Chapter 11, Article 18 also applies to lodging transactions. Register for both through the WV State Tax Department.

Local control is the dominant force. Cities and counties set their own rules on zoning, permits, occupancy caps, parking, and noise. A property perfectly legal in an unincorporated Tucker County hollow may require a conditional use permit in Morgantown or be prohibited in certain residential zones in Charleston. No statewide preemption law overrides local authority.

Common local requirements include: a business registration or business license, a short-term rental permit (sometimes called a home occupation permit), proof of compliance with fire and safety codes, and in some jurisdictions, a certificate of occupancy inspection.

Starting an STR in WV: Register with the WV State Tax Department first, then contact your city or county planning and zoning department before listing the property anywhere.

State-Level Regulations & Tax Requirements in West Virginia

Consumer Sales and Service Tax on Short-Term Rentals

West Virginia's Consumer Sales and Service Tax applies to the rental of accommodations for 30 consecutive days or fewer (W. Va. Code §11-15-1 et seq.). The current state rate is 6%. This applies to the total charge paid by the guest, including cleaning fees if not separately stated as a pass-through cost. Consult the WV State Tax Department for current guidance on how cleaning fees are treated, as administrative interpretations can shift.

Major platforms like Airbnb and Vrbo collect and remit state sales tax for bookings made through their services. If you accept bookings via your own website, phone, or other channels without a collection agreement, you are responsible for collecting and remitting the 6%.

Hotel Occupancy Tax

West Virginia imposes a separate Hotel Occupancy Tax under W. Va. Code Chapter 11, Article 18. This tax applies to the privilege of renting a room or lodging to a transient guest. Confirm the Hotel Occupancy Tax rate and its interaction with the Consumer Sales and Service Tax directly with the WV State Tax Department, as guidance changes. Do not assume platform collection covers this tax; verify which taxes your platform remits and which remain your responsibility.

State-Level STR Registration or Licensing

West Virginia does not maintain a statewide STR-specific license or permit registry. The state-level obligation is tax registration, not a property-specific permit. You must obtain a Business Registration Certificate from the WV State Tax Department before operating. This general business registration is mandatory for any taxable business activity in the state (W. Va. Code §11-12-1 et seq.).

How to Register with the WV State Tax Department

Register online at tax.wv.gov using the Combined Business Registration form (WV/BUS-APP). This form registers you for sales tax and other applicable tax accounts. For registration questions, contact the department at (304) 558-3333.

Definition of Short-Term Rental at the State Level

West Virginia tax law does not define "short-term rental" as distinct from general lodging. The taxable event is the rental of accommodations for 30 days or fewer to a transient guest. Rentals exceeding 30 consecutive days to the same guest are generally exempt from hotel occupancy tax; consult the WV State Tax Department for specific situations.

Navigating Local Short-Term Rental Ordinances in West Virginia

The Principle of Local Control

West Virginia lacks statewide STR preemption legislation, granting cities and counties full authority to regulate, restrict, or permit short-term rentals. This results in a patchwork of rules across the state's 55 counties and numerous municipalities; what is allowed in one jurisdiction may be prohibited or heavily conditioned in another.

Common Local Requirements

Jurisdictions with formal STR regulations typically require:

Zoning compliance. Many municipalities restrict STRs to certain zoning districts. Operating an STR in a zone where it is not permitted, even with a state tax registration, exposes you to code enforcement action. Check your property's zoning designation before listing.

Business license or business registration. Beyond the state Business Registration Certificate, most cities require a local business license, with fees varying by jurisdiction.

Short-term rental permit or home occupation permit. Some jurisdictions require a property-specific permit, sometimes with an inspection component. These permits may be annual and renewable.

Occupancy limits. Local codes frequently cap the number of guests based on bedroom count or square footage.

Parking requirements. Off-street parking minimums are common, especially in dense urban areas.

Noise and nuisance rules. Guest conduct standards are increasingly included in STR ordinances, holding hosts liable for violations.

Notable Jurisdictions

Charleston. The City of Charleston regulates business activity through its municipal code. Hosts should contact the Charleston City Clerk's office and the Charleston Planning and Zoning Department directly to confirm current STR permit requirements. Consult the Charleston City Code (available through the city's official website at charlestownwv.gov or the Municode library) for applicable provisions. The city also levies a local hotel/motel tax; consult Charleston City Code Chapter 110, Article V for the lodging tax provisions and confirm the current rate with the city's Finance Department.

Morgantown. Morgantown has a significant STR market driven by West Virginia University. The city has addressed STRs through its zoning ordinance and business licensing framework. Contact the Morgantown Planning Department at (304) 284-7431 or visit morgantownwv.gov for current permit requirements. Given the university-driven rental market, enforcement attention in Morgantown is higher than in many other WV cities.

Shepherdstown and the Eastern Panhandle. Shepherdstown's historic character and proximity to Harpers Ferry National Historical Park make it a popular STR destination. Jefferson County and Shepherdstown each have their own regulatory frameworks. Contact the Jefferson County Planning Commission and the Shepherdstown Town Office for current requirements.

Resort Areas: Snowshoe, Davis, and Thomas. Pocahontas County (Snowshoe Mountain) and Tucker County (Davis and Thomas) are high-volume STR markets. These are largely unincorporated or small-municipality areas governed by county planning commission rules. Contact the Pocahontas County Commission and the Tucker County Planning Commission for current guidance. These resort communities have seen increasing regulatory attention as STR density has grown.

How to Research Local Ordinances

1. Search your municipality's code on Municode.com (where most WV municipalities publish).
2. Call the city or county planning department directly. Ask specifically: "Do you require a permit or license for short-term rentals, and what zoning districts allow them?"
3. Contact the city clerk's office for business license requirements.
4. Inquire about any county-level lodging tax separate from the state tax.

West Virginia STR Tax Obligations: A Comprehensive Host's Guide

State Sales Tax: 6%

The Consumer Sales and Service Tax rate is 6% (W. Va. Code §11-15-1 et seq.). This applies to the gross rental charge for stays of 30 days or fewer. Collect this tax from guests at the time of booking or payment and remit it to the WV State Tax Department on a schedule based on your sales volume (monthly, quarterly, or annually). File using the Sales Tax Return form via the MyTaxes online portal.

Hotel Occupancy Tax

The Hotel Occupancy Tax under W. Va. Code Chapter 11, Article 18 applies to transient lodging. Consult the WV State Tax Department for the current rate and remittance schedule, as the interaction between this tax and the sales tax for STR operators requires direct confirmation from the department.

Local Lodging Taxes

Many WV municipalities and counties levy their own lodging or hotel/motel taxes, often administered by a Convention and Visitors Bureau (CVB) or the municipality directly. These are in addition to state taxes.

Rates and applicability vary by jurisdiction. Contact each relevant local authority to confirm current rates. Do not rely on platform remittance statements to confirm local tax obligations.