West Virginia Short-Term Rental Laws (2026)
West Virginia regulates short-term rentals primarily at the state level — below is the verified statewide rule set: whether Airbnb-style rentals are legal, what registration or permits apply, the lodging taxes owed, and how the rules are enforced. Each fact is quoted from official sources and stamped with the date we last verified it.
West Virginia has no statewide short-term rental license, but the state Tax Division requires every STR operator (any rental under 30 consecutive days) to hold a $30 business registration certificate and collect a 6% state sales tax, plus local hotel occupancy taxes of up to 6%. There is no state preemption of local STR rules: cities and counties are free to zone, permit, cap, or ban short-term rentals, and a 2026 accessory-dwelling-unit law (WV Code 8-40-3) expressly confirms that municipalities may still regulate short-term rentals.
Reviewed by the STR Rule Watch research team against 8 official sources. How we verify data
West Virginia statewide STR rules at a glance
| Legal status | Allowed with permit |
|---|---|
| Permit required | Yes |
| Permit name | West Virginia Business Registration Certificate (Tax Division) |
| Permit fee | $30 |
| Renewal | No renewal required |
| Total occupancy taxes | ~12% of gross revenue |
| Enforcement | Tax-side enforcement only at the state level: occupancy taxes collected are held in trust for the taxing authority, and the taxing authority's claim is superior to other claims against commingled funds. |
State law & local authority
No state zoning rules for STRs and no state preemption: land-use control rests entirely with municipalities and counties, which vary widely (e.g., Charleston conditional-use permits, Jefferson County permitted-use rules). The 2026 ADU law (SB 659, new WV Code 8-40) forces municipalities to allow accessory dwelling units by right but explicitly states it 'does not prohibit a municipality from regulating short-term rentals.'
State-level taxes
| Tax | Rate | Who collects |
|---|---|---|
| West Virginia state sales and use taxApplies to any rental of less than 30 consecutive days. If state and municipal sales tax is collected by a marketplace facilitator (Airbnb, Vrbo, etc.), the owner/manager does not need to also collect it; direct-booking hosts collect themselves. Municipal sales and use taxes (rates vary; list at tax.wv.gov) also apply where the unit is in a municipality that imposes one. | 6% | varies |
| County/municipal hotel occupancy taxLocal tax authorized by state law (WV Code 7-18), not a state tax. Base rate 3% of consideration; municipalities (post-2005) and counties (post-2007) may increase it to a maximum of 6%. The 'hotel' definition covers cabins, condominiums, lodges, and tourist homes; facilities providing fewer than three rooms in private homes for no more than 10 days a calendar year are excluded. Marketplace facilitators with $100,000+ in WV sales or 200+ transactions must collect and remit on behalf of operators (effective Jan 1, 2022); otherwise the operator collects and remits directly to the county or municipality. | 6% | varies |
Enforcement & penalties
Tax-side enforcement only at the state level: occupancy taxes collected are held in trust for the taxing authority, and the taxing authority's claim is superior to other claims against commingled funds. Operational enforcement (zoning, permits, occupancy) is entirely local.
Statewide sources
- WV Tax Division TSD-435: Short-Term Leases and Rentals of Real Property (Rev. March 2023)retrieved July 20, 2026
- WV Code 7-18-2 - Rate of hotel occupancy taxretrieved July 20, 2026
- WV Code 7-18-3 - Definitions (hotel occupancy tax)retrieved July 20, 2026
- WV Code 7-18-4 - Consumer to pay tax; collection of tax by marketplace facilitatorsretrieved July 20, 2026
- WV Code 11-12-3 - Business registration tax ($30)retrieved July 20, 2026
- WV Tax Division - Business Registrationretrieved July 20, 2026
- Enrolled Committee Substitute for HB 5065 (2026) - hotel occupancy tax, marketplace facilitator records/geofencingretrieved July 20, 2026
- Enrolled Committee Substitute for SB 659 (2026) - accessory dwelling units, WV Code 8-40retrieved July 20, 2026
City-level coverage in West Virginia
We haven't published city-level rule pages for West Virginiayet — statewide rules above are the operative layer we've verified. Cities may still impose zoning, business-license, or tax requirements on top. Request coverage for a specific West Virginia city with a Pro account.
Compare every state at once in short-term rental laws by state or track West Virginia rule changes on the change tracker.
This page is informational only and is not legal, tax, or financial advice. Regulations change frequently — verify current requirements with each jurisdiction before operating. HOA and condo rules may prohibit short-term rentals regardless of city law.