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Charleston, WV Short-Term Rentals: Taxes & Fees (2026)

Some Restrictions
Compiled from the official code textEditor Martyn O'NeillLast verified September 2026

Key Facts

Tax rate
6% of room charge
Long-stay exemption
30+ consecutive days untaxed
Small-facility note
Under 3 rooms excluded from definition
Who remits
Hotel operator collects, city collects
Revenue use
50%+ to Convention & Visitors Bureau

Summary

Charleston collects a 6% municipal hotel occupancy tax on short-term lodging, covering hotels, motels, inns, and tourist homes; guests staying 30+ consecutive days are exempt.

There is imposed a municipal hotel tax upon all hotels located within the corporate limits, including any hotels owned by the state or by any political subdivision of the state. The tax shall be imposed on the consumer and shall be collected by the hotel operator as part of the consideration paid for the occupancy of a hotel room; provided, that the tax shall not be imposed on any consumer occupying a hotel room for 30 or more consecutive days.

Source: West Virginia Code Chapter 7 Article 18View official code

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

The tax applies broadly under Sec. 110-221 to any facility that rents sleeping rooms for pay -- hotels, motels, inns, boardinghouses, lodges, and tourist homes -- though a building offering fewer than three rentable rooms falls outside that definition. Operators must collect the 6% tax from guests and remit it to the city collector under Sec. 110-252; stays of 30 or more consecutive days are exempt. At least half of net proceeds fund the Charleston Convention and Visitors Bureau per Sec. 110-223, with penalties for willful non-collection under Sec. 110-224.

Violations & Fines

Willful failure to collect, remit, or file returns is a misdemeanor under Sec. 110-224, plus a 5% first-month and 1% per-month penalty and 6% annual interest on unpaid tax under Sec. 110-225.

Frequently Asked Questions

Does Charleston's hotel tax apply to Airbnb-style rentals?
The code's broad 'hotel' definition covers any paid sleeping-room facility, but excludes buildings with fewer than three rentable rooms, which likely exempts most single-listing short-term rentals from this tax.
How much is Charleston's short-term lodging tax?
Six percent of the room charge, collected by the operator and remitted to the city under Sec. 110-252, separate from any state sales tax charged on the same stay.
Who gets the money from Charleston's hotel occupancy tax?
At least 50% must go to the Charleston Convention and Visitors Bureau for tourism promotion; the remainder can fund convention facilities, parks, and historic sites under Sec. 110-223.

Sources & Official References

Other rules in Charleston

Short-Term Rental PermitsSignificant RestrictionsNoise Ordinances: Barking DogsSome RestrictionsNoise Ordinances: Aircraft NoiseSome RestrictionsParking Rules: Loading ZonesSome RestrictionsParking Rules: Commercial & Oversized VehiclesSome RestrictionsFence Regulations: Fence Permit RequirementsSome RestrictionsAnimal Ordinances: Coyote ManagementSignificant Restrictions

All Charleston rules

How Charleston compares: Cities with the Highest Short-Term Rental Taxes·Compare Charleston to another location·View the West Virginia short-term rentals overview

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