West Virginia Statewide Rule
West Virginia Hotel Occupancy Tax on Short-Term Rentals
Key Facts
- Statute
- W. Va. Code 7-18
- Max Local Rate
- 6 percent
- Threshold
- Under 30 days rental
- Marketplace Collects
- Required statewide
Summary
West Virginia imposes a statewide hotel occupancy tax framework that applies to short-term rentals offered for fewer than thirty consecutive days, with consumer sales tax and marketplace facilitator collection rules applied uniformly.
(2) Where a hotel or hotel operator contracts with a marketplace facilitator to offer the use or occupancy of a hotel room, the marketplace facilitator shall maintain records of every hotel or hotel operator and such records shall include: (A) The name of the hotel, motel, short-term rental, or vacation rental where the lodging occurred; (B) The name of the hotel, motel, short-term rental, or vacation rental owner;
Full Breakdown
Under West Virginia Code Chapter 7 Article 18, counties and municipalities are authorized to levy hotel occupancy taxes up to six percent on consideration paid for any sleeping accommodation rented for fewer than thirty consecutive days. Short-term rentals offered through platforms qualify as hotels under the statute. Additionally, the state consumer sales and service tax under Code Chapter 11 Article 15 applies to lodging, and marketplace facilitators must collect and remit these taxes. The framework applies uniformly across the state regardless of locality.
Violations & Penalties
Failure to collect or remit occupancy and sales taxes may result in assessments, penalties, interest charges, revocation of business registration, and personal liability for responsible parties.
Frequently Asked Questions
Who must collect hotel occupancy tax on West Virginia short-term rentals?
Does West Virginia preempt local occupancy tax rates?
Sources
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