Charleston, WV Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 6% of room charge
- Long-stay exemption
- 30+ consecutive days
- Minimum rooms covered
- 3+ hotel rooms
- CVB allocation
- 50%+ of net proceeds
- Enforcement
- City collector, Ch. 110
Summary
Charleston imposes a 6% municipal hotel occupancy tax on hotel room charges, collected by the operator and remitted to the city collector.
The rate of tax imposed in this division shall be six percent of the consideration paid for the use or occupancy of a hotel room. Such consideration shall not include the amount of tax imposed on the transaction under W. Va. Code ch. 11, art. 15 ... or charges for meals, valet service, room service, telephone service, or other charges or consideration not paid for use or occupancy of a hotel room.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 56).
Full Breakdown
City Code Sec. 110-252 sets the hotel occupancy tax at six percent of the consideration paid for use or occupancy of a hotel room. It applies to hotels, motels, inns, courts, lodges, cabins, tourist homes and boardinghouses with three or more rooms. Stays of 30 or more consecutive days are exempt (Sec. 110-251), and the tax excludes meals, valet, room service, phone charges, and the separate state consumers sales tax. At least 50% of net proceeds must go to the Charleston Convention and Visitors Bureau for tourism promotion (Sec. 110-223).
Violations & Fines
Willful refusal to collect/remit the tax, filing a false return, or evading payment is a misdemeanor (Sec. 110-224); unpaid tax accrues 6% annual interest plus a 5% first-month penalty and 1% per month thereafter (Sec. 110-225).
Frequently Asked Questions
What is Charleston's hotel occupancy tax rate?
Does the tax apply to long-term hotel stays?
Where does the hotel tax money go?
Sources & Official References
Other rules in Charleston
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