West Virginia Short-Term Rental Laws: State Tax Rules, Hotel Occupancy Tax and Local Zoning
West Virginia Short-Term Rental Laws: State Tax Rules, Hotel Occupancy Tax and Local Zoning
If you plan to list a house, cabin or apartment on Airbnb, Vrbo or a similar platform in West Virginia, the state rules are the simpler part. The harder part is the local layer: a hotel occupancy tax set by your city or county, a zoning answer that depends on exactly where the property sits, and a city business license that may or may not apply. This guide covers the state requirements, the taxes you collect, and the local questions to answer before your first booking. Searches for west virginia short term rental laws, west virginia short term rental tax and west virginia airbnb laws usually come down to these three layers.
Informational only. This guide is general information, not legal or tax advice. Short-term rental rules change, and ordinances vary by city and county. Talk to a qualified attorney and a CPA before you buy a property for rental or set up your tax reporting, especially if the property is inside a city with its own rules.
What counts as a short-term rental in West Virginia
State law defines a short-term rental as a rental offered for 30 days or less (W. Va. Code 8-42-1(e)). A three-night booking and a 28-day furnished stay both fall under that definition. A stay longer than 30 days falls outside it, so ask the city or county how it treats longer furnished rentals.
The state definition does not decide whether you can operate. West Virginia Code 8-42-3(a) says that article does not prohibit a municipality from regulating short-term rentals. In practice, the city or county where the property sits sets the permit, zoning and occupancy rules. Two houses on the same street, one inside city limits and one just outside, can face different requirements.
The state requirement: the $30 Business Registration Certificate
West Virginia has no general statewide business license. The closest thing is the Business Registration Certificate issued by the West Virginia Tax Division. Every individual or business entity must hold one before engaging in business activity, and a short-term rental host is included.
- Fee: $30.00, paid once
- The certificate is permanent until the business name, location or ownership changes
- A separate certificate is required for each business location, so each rental property needs its own
- Apply on Form WV/BUS-APP or online through the WV One Stop Business Portal at business4.wv.gov
Registering an LLC or other entity with the Secretary of State does not replace this certificate. A Secretary of State filing is a registration, not a license. Find more at the Tax Division site, tax.wv.gov.
State sales tax: 6% plus the municipal 1%
The West Virginia state sales tax rate is 6%. Hosts collect the state sales tax on the rental. Confirm with the Tax Division how your rental is classified, then register for sales tax collection through the state's business registration page.
Some cities add their own tax on top. Municipalities may adopt a 1% sales tax in addition to the 6% state rate. As of 2026, 101 municipalities have adopted it, and that number rises to 107 starting January 1, 2027. If your city is on the list, your total sales tax on the rental is 7%, not 6%. Check your city's current status with its finance office or the Tax Division before you set your nightly price.
Hotel occupancy tax: a separate local tax
The hotel occupancy tax is separate from the state sales tax, and it is set locally. Municipalities may set a hotel occupancy tax of up to 6%, and counties may set one of up to 6% (W. Va. Code 7-18-2). The Tax Division does not administer it, so contact the county or city directly to learn whether one applies and what rate it uses.
Rates are set locally. The table below shows the jurisdictions on the 2026 list that charge 6%. Your property may fall under a different rate, or under none at all, so confirm before you assume.
| Jurisdiction | Type | Rate on the 2026 list |
|---|---|---|
| Charleston | City | 6% |
| Huntington | City | 6% |
| Morgantown | City | 6% |
| Wheeling | City | 6% |
| Parkersburg | City | 6% |
| Martinsburg | City | 6% |
| Berkeley County | County | 6% |
| Raleigh County | County | 6% |
| Fayette County | County | 6% |
| Jefferson County | County | 6% |
If your property is not on this list, a tax may still apply. Ask the county or city, and do not treat the absence of a city on this list as proof that no tax applies.
Booking platforms collect some of this for you
Since January 1, 2022, marketplace facilitators, which include booking platforms, have been required to collect and remit hotel occupancy tax to counties and cities when they have $100,000 or more in West Virginia gross revenue or 200 or more transactions. That threshold is measured against the platform's own West Virginia activity, not against your listing alone.
Do not assume the platform covers everything. Ask each platform which jurisdictions it collects for, whether it covers your city or county, and what it remits. Any tax the platform does not remit is still yours to resolve with the jurisdiction, so confirm that with the county or city and your CPA. Keep your own record of every booking and the tax charged on it.
Local zoning and permits
Zoning is decided locally, and it is the biggest variable in this guide. Local rules may cover where short-term rentals are allowed, whether a permit is required, parking, occupancy limits and inspections. Inside city limits, start with the city planning or zoning office. Outside them, start with the county planning or zoning office.
At the zoning office, ask three questions:
- Is a short-term rental a permitted use in this zone?
- Is a permit required, and what does it cost?
- Are there conditions the property must meet before the first guest arrives?
Get the answers in writing where you can. A verbal reply from a front-desk clerk is not a permit, and a listing that goes live before the answer is confirmed can be expensive to unwind.
City business license, B&O tax and city service fees
In West Virginia, cities levy the gross receipts business and occupation (B&O) tax that hits many shops, contractors and services. Cities also issue their own business licenses and charge a weekly per-worker city service fee. The state B&O tax applies only to utilities, so do not assume the state covers this.
If your rental is inside city limits, ask the city whether a city business license is required for the rental activity, whether its gross receipts tax applies to your rental income, and whether the weekly service fee applies if anyone works for you in the city, such as a cleaner or property manager.
Trades and contractors for repairs and upgrades
When you hire someone to renovate or repair the property, the trade licensing rules apply to that contractor. Confirm the license before work starts. West Virginia licenses many trades statewide:
- Contractor Licensing Board: required for residential jobs above $5,000 or commercial jobs above $25,000
- State Fire Marshal: electricians
- Division of Labor: plumbers and HVAC technicians
- Alcohol Beverage Control Administration (ABCA): alcohol licensing, if you plan to sell alcohol to guests
If you collect rent or manage properties for other owners, ask the West Virginia Real Estate Commission whether a license applies to that activity.
Forming an LLC for the rental (optional)
Many hosts hold a rental in an LLC. The formation filing is Articles of Organization (Form LLD-1) with the Secretary of State at sos.wv.gov/business. The filing fee is $100, and standard processing takes 5 to 10 business days. The annual report is $25 and is due each year between January 1 and June 30. Filings after June 30 cost $75 because of a $50 late fee. A registered agent is optional.
An LLC pays no state franchise tax, and its income passes through to the members on the personal income tax. An LLC does not exempt the property from city or county zoning, occupancy or sales tax rules, so the local checks in this guide still apply. Whether an LLC fits your situation is a question for an attorney and a CPA.
Pre-listing checklist
- Confirm the property's city or county, and whether it sits inside city limits.
- Get the zoning answer and any permit requirement in writing from the planning or zoning office.
- Register for the $30 Business Registration Certificate, one for each location.
- Register for sales tax collection, and set up the 6% state tax plus any municipal 1%.
- Ask the county or city whether a hotel occupancy tax applies and at what rate.
- Ask each booking platform which jurisdictions it collects for and what it remits.
- Ask the city about a business license and its gross receipts tax.
- Confirm the license of any contractor before work starts.
- Keep records of every booking and every tax collected and paid.
Where to confirm the rules
- West Virginia Tax Division: tax.wv.gov
- West Virginia Secretary of State, business filings: sos.wv.gov/business
- Business name search: apps.sos.wv.gov/business/corporations
- Your city or county planning, zoning and finance offices
- West Virginia Small Business Development Center: wvsbdc.com
The short-term rental rules in West Virginia are split between state registration and tax law and local zoning and occupancy rules. The state gives you a clear registration path. The local answers are where most hosts run into trouble, so get them in writing before you take the first booking. Where a fee or rule in this guide is not confirmed in the state's published figures, confirm it with the agency named above.