West Virginia Short-Term Rental Laws (2026)

West Virginia short-term rental compliance combines statewide business and tax duties with address-specific city and county rules. State law recognizes short-term rentals, taxes lodging, and expressly preserves municipal authority to regulate short-term rentals. The exact zoning, license, rental-registration, and hotel occupancy tax requirements depend on where the property sits.

This 2026 guide uses current West Virginia Code, State Tax Division, Charleston, and Morgantown sources. It removes unsupported claims that Charleston, Morgantown, Huntington, and Parkersburg each operate the specific short-term rental permit systems described in the former article.

West Virginia Short-Term Rental Laws - Quick Answer

State definition: West Virginia Code § 8-42-1 defines a short-term rental as specified residential property offered for a fee for 30 days or less.
State business registration: A person who rents real estate or provides lodging is engaging in business and generally must obtain a West Virginia business registration certificate.
State sales tax: Taxable lodging is subject to the 6% state sales tax and any applicable municipal sales tax.
Hotel occupancy tax: A county or municipality may impose hotel occupancy tax, generally up to 6%, under West Virginia Code ch. 7, art. 18.
Marketplace collection: Qualifying marketplace facilitators have statutory collection and remittance duties, but direct bookings remain separate.
Local rules: Municipal authority to regulate short-term rentals is expressly preserved, so zoning, business licensing, rental registration, inspections, and local taxes must be checked by address.

State Definition and Local Authority

West Virginia Code § 8-42-1(e) defines a short-term rental as a single-family house or dwelling unit, condominium, cooperative, time-share unit, or owner-occupied residential home offered for a fee for 30 days or less. The definition appears in the state's accessory dwelling unit article.

Section 8-42-3 states that the article does not prohibit a municipality from regulating short-term rentals. West Virginia therefore does not provide one universal operating permit or one statewide zoning rule. A city may adopt local requirements, but those requirements must be verified in current enacted code - not inferred from proposals, agendas, or third-party summaries.

West Virginia Business Registration

The State Tax Division's official Sales and Use Tax for Lodging Rentals publication states that persons who rent real estate or provide lodging are engaging in business in West Virginia and must register with the State Tax Department for a business registration certificate. The rule applies whether the operator is an individual, partnership, corporation, or another entity.

The former article suggested general business registration applied only when an operator used a formal business entity. The State Tax Division guidance does not support that limitation. An individual renting a cabin, condominium, private home, or sleeping room for a fee can have the same registration duty.

State and Municipal Sales Tax

West Virginia imposes a 6% state consumers sales and service tax on taxable lodging. When the rental property is in a municipality that imposes municipal sales tax, the operator must also account for that tax.

The State Tax Division treats lodging in private residences, cabins, condominiums, tourist homes, hotels, motels, and similar facilities as taxable. A permanent place of abode occupied by the same individual for more than 30 consecutive days is treated differently. Month-to-month and longer real-property rentals are generally outside lodging sales tax, and a daily or weekly stay that extends beyond 30 days may qualify for the treatment described by the Department.

Taxable charges and exemptions depend on the transaction. Use the current Tax Division instructions and obtain advice for unusual stays, refunds, bundled charges, or exempt customers.

County and Municipal Hotel Occupancy Tax

West Virginia Code § 7-18-2 authorizes hotel occupancy tax. Municipalities and counties may set rates under the statute, generally up to 6%. This is separate from state and municipal sales tax.

The statutory definition of hotel includes many facilities offered to the public for sleeping accommodations, including condominiums, cabins, tourist homes, and similar lodging. The hotel-room definition excludes specified accommodations rented month-to-month or for 30 days or longer at inception. Confirm the local ordinance, rate, filing office, and treatment of the specific property.

Marketplace Facilitators

West Virginia Code § 7-18-4 addresses marketplace-facilitator collection and records for hotels, motels, short-term rentals, and vacation rentals. A marketplace may collect and remit hotel occupancy tax for covered reservations when statutory requirements apply.

Do not assume that marketplace collection closes every account. Reconcile direct bookings, platform bookings, state and municipal sales tax, local hotel occupancy tax, and local business tax separately. Retain reservation-level statements showing what was collected and where it was remitted.

Charleston Short-Term Rental Compliance

Charleston's current official materials support business registration and tax requirements, but they do not support the former article's detailed claim of a dedicated Short-Term Rental Permit with conditional-use, local-contact, and inspection rules.

Business Registration and Local Business Tax

Charleston says persons engaged in business activity in the City must complete a Business Registration Application. The application asks owners to identify rental properties and distinguish short-term rentals of fewer than 30 days from long-term rentals. Depending on the operation, a general business license and Charleston business and occupation tax may apply. Ask the City Collector to classify the activity.

Charleston Hotel Occupancy Tax

Charleston's official Hotel Occupancy Tax Overview states a 6% municipal hotel occupancy tax. Its 30-day exclusion tracks the state framework for accommodations rented for 30 days or longer at inception.

Charleston also issued marketplace-facilitator guidance. If all covered reservations are handled through a collecting marketplace, the operator should confirm account status with the City Collector. Direct or non-covered bookings may still require operator filing.

See Checkmate's Charleston Airbnb management page for local operations support.

Morgantown Short-Term Rental Compliance

Morgantown's official materials indicate several general requirements that can apply to short-term rental properties:

a municipal business license for business activity within city limits;
a certificate of occupancy for a physical business location when required;
registration of rental property or property offered for rent with the City;
periodic rental inspection under the City's rental program; and
the City's 6% hotel occupancy tax for taxable hotel-room use.

Morgantown agenda materials in 2026 discussed short-term rental language, but agenda or proposal text should not be treated as enacted law without current codification. Confirm zoning and licensing through the City's permitting portal and Planning, Code Enforcement, and Finance offices before advertising.

See Checkmate's Morgantown Airbnb management page for operational support.

Huntington and Parkersburg

The former article asserted a Huntington short-term rental business-license regime and a Parkersburg short-term rental permit, inspection, and zoning program. Current official support for those specific claims was not established during this audit, so they are not repeated.

Hosts should still confirm general business registration, zoning, certificate-of-occupancy, rental-property, fire or building, sales-tax, and hotel-occupancy-tax duties with the city and county responsible for the exact address. Checkmate maintains local pages for Huntington and Parkersburg; those pages do not establish legal authorization.

Safety, Insurance, and Private Restrictions

State and local building, fire, sanitation, nuisance, and property-maintenance rules may apply even where no STR-specific ordinance exists. Install and maintain required smoke and carbon monoxide alarms, safe exits, electrical and plumbing systems, occupancy controls, and emergency information based on the applicable code and property classification.

Ask the insurer to confirm coverage for transient commercial use, premises liability, guest-caused damage, lost income, water, fire, and recreational risks. Review deeds, HOA or condominium declarations, leases, and lender restrictions. Government registration does not override a private rental prohibition or minimum-stay rule.

West Virginia Host Compliance Checklist

Confirm jurisdiction. Identify the city, county, zoning district, and tax authorities.
Classify the stay. Apply the state short-term-rental, sales-tax, and hotel-room definitions.
Register the business. Obtain the West Virginia business registration certificate and any municipal registration.
Confirm land use. Obtain a written zoning or planning interpretation for the exact property.
Complete local approvals. Address business licenses, occupancy certificates, rental registration, and inspections.
Set up taxes. Determine state and municipal sales tax, hotel occupancy tax, and local business tax.
Audit marketplaces. Document the taxes collected by each booking platform and handle direct bookings separately.
Check safety and insurance. Meet applicable codes and confirm commercial transient-rental coverage.
Review private rules. Check HOA, condominium, deed, lease, and loan restrictions.
Keep records. Preserve registrations, approvals, tax returns, platform reports, guest records, and renewals.

Common West Virginia Compliance Mistakes

Assuming individual hosts do not need a state business registration certificate.
Collecting the 6% state sales tax but overlooking municipal sales tax or local hotel occupancy tax.
Assuming Airbnb or Vrbo handles every tax and filing for direct and platform bookings.
Treating a proposed city STR ordinance as enacted law.
Relying on unsupported permit claims for Charleston, Morgantown, Huntington, or Parkersburg.
Applying a 30-day tax exclusion without checking how the stay was contracted at inception.
Ignoring general rental registration, certificate-of-occupancy, zoning, or business-license rules because no dedicated STR permit exists.

Official Sources

Bottom Line

West Virginia hosts need a state business registration certificate, correct sales-tax treatment, and address-specific local compliance. Determine whether hotel occupancy tax applies, reconcile marketplace and direct bookings, and verify zoning, business licensing, rental registration, inspections, and private restrictions with the responsible city and county. This guide is general information, not legal or tax advice.