West Virginia Hotel Occupancy Tax on Short-Term Rentals

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.

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.