Charleston hotel guests pay a 6 percent city hotel occupancy tax under W. Va. Code Chapter 7 plus a 6 percent state consumer sales tax, totaling roughly 12 percent on transient lodging in the city.
Charleston imposes a 6 percent municipal hotel occupancy tax on the gross amount paid for transient lodging at hotels, motels, inns, bed-and-breakfasts, and short-term rentals located within the city. This tax is levied under West Virginia Code authority allowing municipalities to enact a hotel occupancy tax up to 6 percent. On top of the city tax, guests also pay the West Virginia consumer sales and service tax of 6 percent, plus any applicable state special district fees, bringing combined rates to roughly 12 percent. Hotel operators must register, collect, and remit monthly to the city.
Operators failing to register, collect the 6 percent city tax, or remit on time face penalties, interest, and possible business license suspension by the city license commissioner.
Charleston, WV
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See how Charleston's transient occupancy tax rules stack up against other locations.
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