State Airbnb laws2026 28 sources cited

West Virginia Short-Term Rental Laws & Hotel Tax (2026)

Short-term rentals are legal in West Virginia: hosts register with the State Tax Division ($30) and collect 6% sales tax plus up to 6% hotel tax, while permits, health inspections and zoning are set by each county and town.8,11,13,17,18,20

Source: AirROI Reviewed by , Founder @ AirROI Rules checked

From 25 official sources, 1 Airbnb help page and 2 news reports. Not legal advice.

The short answer

West Virginia Airbnb Laws in Brief

  • State business registration: $30 per rental location, and the certificate is permanent until the location closes.
  • Taxes on a typical stay in a town: 6% state sales tax, 1% municipal sales tax and up to 6% hotel tax, about 13%, collected by Airbnb.
  • Local layer: Town of Bath license $200 per unit, Fayetteville permit $100 a year, county health permits in Fayette, Nicholas and Ohio counties.
  • Operating without a state business registration draws fines of $1,000 to $10,000.

At a glance

West Virginia Short-Term Rental Laws at a Glance

State license required
Yes
Next rule change
Jan 1, 2027

The laws in brief

The rules a West Virginia host meets first, each linked to the ordinance, statute or official page it comes from. Details and exceptions follow below.

West Virginia Short-Term Rental Laws at a Glance
TopicRule
PermitState business registration for every rental location11
WhereTown business license and land use rules11
Minimum stayStays under 30 consecutive days are taxable11
Listing displayAdvertised price must be the total price10
PlatformsAirbnb collects the hotel occupancy tax4,14
SafetyCounty health permit: Fayette County17

Your home

Can You Host an Airbnb in West Virginia? It Depends on the Home

Whether you can host in West Virginia turns on whose home it is and whether you live there.

Your own home, rented whole while you're away

Allowed with conditions

Allowed once the rental location is registered with the State Tax Division ($30) and the taxes are collected. Check the town or county for a business license, zoning approval and a health permit, for example the Town of Bath license ($200) or the Fayette County health permit.8,11,13,17

A room in your home

Allowed with conditions

Rooms are covered by the same state registration and sales tax as whole homes, since sleeping rooms and tourist homes are listed lodging. The hotel occupancy tax definition leaves out facilities with fewer than three rooms in private homes used no more than 10 days a year.3,12

A second home or investment property you don't live in

Allowed with conditions

The state tax rules treat a house, cabin or condominium rented under 30 days the same way whether or not the owner lives there. Towns decide the rest: Harpers Ferry allows short-term rentals in its residential district with a business license, Bath licenses every unit, and Davis paused new approvals under a moratorium until June 12, 2024.8,9,11,28

Stays of 30 nights or longer

Allowed

Rentals of 30 days or longer are not subject to the state sales tax or the hotel occupancy tax, though a town or county may still require a business license or health permit for the rental.3,12

Permit

Do You Need a License for Airbnb in West Virginia?

Yes. West Virginia hosts need the West Virginia Business Registration Certificate from the West Virginia State Tax Division (state); town business license offices and county health departments (local). It costs $30 in the first year (The state certificate is a one-time $30. Local costs depend on the address, for example $100 a year in Fayetteville plus a county health permit, or $200 in Berkeley Springs (Town of Bath).) and $0 a year to renew.8,11,13,17,18,20

Who needs it
Every host who rents a unit for fewer than 30 consecutive days needs the state certificate for the rental location. Towns such as Bath and Fayetteville and county health departments such as Fayette, Nicholas and Ohio add their own license or permit.8,11,13,17,18,20
Issued by
West Virginia State Tax Division (state); town business license offices and county health departments (local)
Valid for
The state certificate stays valid for the rental location until it is closed, relocated or revoked. Town licenses and county health permits run on their own yearly cycles: Fayetteville permits are due each July 1 and Ohio County health permits expire each June 30.
Platform checks
Marketplace facilitators such as Airbnb collect and remit county and municipal hotel occupancy tax once they reach $100,000 in West Virginia sales or 200 transactions a year (W. Va. Code 7-18-4(b)).

Fees

Fees
FeeAmount
State business registration certificatePaid to the State Tax Division when registering a rental location; the certificate is permanent until the location closes or is revoked.$30
Town of Bath short-term rental licenseNon-refundable license fee for each bed and breakfast, Airbnb or other short-term rental unit in Berkeley Springs.$200
Fayetteville vacation rental permitDue each year on July 1, with a copy of the annual Fayette County Health Department inspection.$100
Nicholas County Health Department lodging permitNon-refundable annual permit fee per short-term rental unit; applications are due by June 1 each year.$150
Wheeling-Ohio County Health Department permit (up to 20 rooms)Permits run July to June; the fee rises with the number of rooms ($300 for 21 to 50 rooms).$150

Who qualifies

  • State registration is per business location, not per building: a separate certificate for each rental building is not required
  • Zoning, town licenses and health permits are set locally, so eligibility depends on the town or county where the home stands
  • Hosts who rent in a town or city also check that town's business license and business and occupation tax

How to apply

  1. Register the rental with the State Tax Division on Form WV/BUS-APP or online at Business4WV.gov and pay the $30 fee.
  2. In a town or city, apply for the municipal business license or short-term rental license and check the zoning rules for the address.
  3. Ask the county health department whether it issues an annual short-term rental health permit (Fayette, Nicholas and Ohio counties do) and book the inspection.
  4. Collect the state and municipal sales tax and any hotel occupancy tax, or let Airbnb collect them on its bookings and report direct bookings to the Tax Division and the county or town.

Applications go through the official application page .

Permit rules

State business registration for every rental location
A host registers with the State Tax Division on Form WV/BUS-APP for each physical location that is rented to a third party; one certificate covers the location, not each building.11
Airbnb collects the hotel occupancy tax
Since January 1, 2022 marketplace facilitators collect and remit county and municipal hotel occupancy tax when they reach $100,000 in West Virginia sales or 200 transactions a year.4,14 In force since January 1, 2022
Platforms must record listings and map tax to the right town
House Bill 5065, in effect since June 12, 2026, requires marketplace facilitators to keep records of each short-term rental and to use geofencing or a similar mechanism, and a nine-digit postal code when necessary, so the tax reaches the correct county or town.4,5 Applies to: Platforms · In force since June 12, 2026
Direct bookings are the host's to tax
Tax collected through a marketplace does not have to be collected again by the owner; bookings made directly with the host are not covered, so the host collects and remits the state, municipal and hotel taxes.11
Advertised price must be the total price
Since May 12, 2025 a federal rule requires any advertised price for a short-term rental to show the total price, including mandatory fees; taxes and other government charges may be shown separately.10 In force since May 12, 2025
Berkeley Springs: license for every rental unit
The Town of Bath, which covers Berkeley Springs, requires a Short-Term Residency Business License for every bed and breakfast, Airbnb or other short-term rental, one for each rental unit, at a non-refundable $200, with a site plan and hotel occupancy tax paid up to date.8 Applies to: Town of Bath (Berkeley Springs)
Fayetteville: $100 vacation rental permit each year
The Town of Fayetteville charges a $100 vacation rental permit every year on July 1 and requires a copy of the Fayette County Health Department inspection for the property each year.20 Applies to: Town of Fayetteville · In force since July 1, 2026

Who can host

What West Virginia Cities and Counties Can and Can't Regulate

Town business license and land use rules
A rental inside a municipality may need a business license from that town and is subject to the town's land use and other laws.11 Applies to: Municipalities
Harpers Ferry: permitted in residential districts with a license
Harpers Ferry lists short-term rentals, including bed and breakfast inns and vacation rentals, as a permitted use in its residential district if the operator holds a valid business license, pays the business and occupation, sales and use and room occupancy taxes, and follows town parking, noise and lighting rules.9 Applies to: Town of Harpers Ferry
Jefferson County: principal permitted use
In unincorporated Jefferson County, short-term rentals are a principal permitted use in any zoning district that allows single-family dwellings; the County Commission approved the amendment on December 2, 2021.21 Applies to: Unincorporated Jefferson County

Local rules

Local Rules in West Virginia's 7 Largest Airbnb Markets

A state license doesn't replace local rules. Cities and counties still set registration, occupancy, parking and safety requirements. These are West Virginia's largest markets by active Airbnb listings, with the share of each market's listings that display a registration or license number.

  1. 1. Snowshoe

    Pocahontas County

    Snowshoe is a resort area district in Pocahontas County. A stay of 30 days or less pays the 6% state sales tax, the 6% Pocahontas County hotel tax and a 2% resort service fee to the Snowshoe Resort Community District, about 14% in all, and the district takes owners' monthly fee reports.14,23

    • State business registration ($30) and 6% state sales tax
    • Pocahontas County hotel occupancy tax: 6%
    • Snowshoe Resort Community District resort service fee: 2% of lodging rentals of 30 days or less
    • Fee reports and payment due by the 20th of the following month; $30 late fee plus 1% monthly interest

  2. 2. Davis

    Tucker County

    Davis charges a 6% town hotel tax and a 1% municipal sales tax on top of the 6% state sales tax, about 13% in all. The town council voted on June 12, 2024 to end its moratorium on short-term rentals, after which people on the waiting list could apply to the town.14,15,28

    • Town hotel occupancy tax: 6%
    • Municipal sales and use tax: 1% since July 1, 2018
    • Moratorium on new short-term rentals ended by council vote on June 12, 2024
    • State business registration ($30) and 6% state sales tax

  3. 3. Fayetteville

    Fayette County

    Fayetteville charges a $100 vacation rental permit every year on July 1 and asks for a copy of the Fayette County Health Department inspection each year. The county health permit is required for all short-term rentals and is priced by bedroom count. Stays pay the 6% state sales tax, the 1% municipal sales tax (since July 1, 2022) and the 6% town hotel tax.14,15,17,20

    • Town vacation rental permit: $100 a year, due each July 1
    • Annual Fayette County Health Department inspection copy required with the application
    • County health permit valid January 1 to December 31; fee based on bedrooms
    • Application lists bedrooms, off-street parking spaces and where the rental is listed online

  4. 4. Morgantown

    Monongalia County

    Morgantown's Housing Code requires all rental property, or property offered for rent, within city limits to be registered with the city and inspected once every three years; hosts check with city Code Enforcement how a short-term rental is classed. Stays pay the 6% state sales tax, the 1% municipal sales tax (since July 1, 2020) and the 6% Morgantown hotel tax.14,15,24

    • City rental registration for rental property or property offered for rent, inspected every 3 years
    • Municipal sales and use tax: 1% since July 1, 2020
    • City hotel occupancy tax: 6%
    • State business registration ($30) and 6% state sales tax

  5. 5. Harpers Ferry

    Jefferson County

    Harpers Ferry allows short-term rentals, including bed and breakfast inns and vacation rentals, as a permitted use in its residential district if the operator holds a valid business license, pays business and occupation, sales and use and room occupancy taxes, and follows town parking, noise and lighting rules. The town room occupancy tax is 5%, below the 6% Jefferson County rate that applies outside town, and the 1% municipal sales tax has applied since July 1, 2016.9,14,15,21

    • Short-term rentals permitted in the residential district with a valid business license
    • Town room occupancy tax 5% (effective July 1, 2016), not charged for stays of 30 or more consecutive days
    • Municipal sales and use tax: 1% since July 1, 2016
    • Unincorporated Jefferson County: short-term rentals are a principal permitted use where single-family homes are allowed (approved December 2, 2021)

  6. 6. Berkeley Springs

    Morgan County

    Berkeley Springs is the Town of Bath. The town requires a Short-Term Residency Business License for every bed and breakfast, Airbnb or other short-term rental, one for each rental unit, at a non-refundable $200, and operators must be current on hotel occupancy taxes. Stays pay the 6% state sales tax, the 1% municipal sales tax (since January 1, 2025) and the 6% hotel tax.8,14,15

    • Town short-term rental business license for each rental unit; $200 non-refundable fee
    • State business registration certificate presented with the application
    • Scaled site plan with property lines, structures, signage and site improvements
    • Hotel and motel occupancy taxes must be current

  7. 7. Huntington

    Cabell County

    Huntington's residential rental registry lists hotels, motels, inns, bed and breakfasts and short-term rentals under 30 days among its exemptions, which owners claim by sending documentation to the city finance office. The general city business license costs $20 and expires every June 30. Stays pay the 6% state sales tax, the 1% municipal sales tax (since January 1, 2012) and the 6% Huntington hotel tax.14,15,22

    • Short-term rentals under 30 days are listed as exempt from the residential rental registry
    • General city business license: $20, expires June 30 each year
    • Municipal sales and use tax: 1% since January 1, 2012
    • City hotel occupancy tax: 6%

Taxes

West Virginia Short-Term Rental Taxes

About 13% on the price and cleaning fee in a town that charges all three taxes (6% state sales tax, 1% municipal sales tax, 6% hotel tax); about 12% in the unincorporated parts of counties that charge 6%; Snowshoe adds a 2% resort fee.

West Virginia Short-Term Rental Taxes
TaxRateCollected by
State sales tax 6% of the listing price, including cleaning and guest fees, for stays shorter than 30 nights6%11,26Airbnb
Municipal sales and use tax 1% in municipalities that impose it (for example Charleston, Huntington, Morgantown, Fayetteville, Oak Hill, Davis, Harpers Ferry and Bath); none outside those towns1%15,26Airbnb
County or municipal hotel occupancy tax Set locally from 3% up to 6% of the room price (5% in Harpers Ferry, 6% in most large markets, none in some towns)—2,4,14,26Airbnb
Snowshoe resort service fee 2% of lodging rentals of 30 days or less inside the Snowshoe resort area district2%14,23Host

What the host still handles

  • A West Virginia business registration certificate from the State Tax Division ($30) for each rental location
  • A sales tax account with the State Tax Division for direct bookings, with state and municipal sales tax remitted to the Tax Division
  • Hotel occupancy tax with the county sheriff's or clerk's office or the town, for direct bookings (the Tax Division does not administer it)
  • A municipal business license and business and occupation tax account where the town requires them
  • A county health department permit where the county issues one (Fayette, Nicholas and Ohio counties do)
  • In Snowshoe, monthly resort service fee reports to the Snowshoe Resort Community District1,2,11,14,15,26

Operating rules

Operating Rules for West Virginia Short-Term Rentals

Stays under 30 consecutive days are taxable
Any rental of a house, apartment, cabin, condominium or room for fewer than 30 consecutive days is taxable activity, which is what makes it a short-term rental for state tax purposes.11
Stays of 30 days or more are not subject to sales tax
Month-to-month and longer rentals of houses and apartments are not subject to sales tax, and a daily or weekly rental that runs past 30 days loses the tax for the whole period.12
6% state sales tax on the rental
The 6% West Virginia sales tax is due on taxable rentals; the tax base does not include the local hotel occupancy tax.11,12
1% municipal sales tax where the town charges it
When the rental sits in a municipality that imposes a sales and use tax, that tax is collected too; the Tax Division list shows 1% in towns such as Charleston, Huntington, Morgantown, Fayetteville, Oak Hill, Davis, Harpers Ferry and Bath.11,15 Applies to: Municipalities that impose it
Hotel occupancy tax of up to 6%, set by the county or town
Counties and municipalities may charge a hotel occupancy tax that starts at 3% and can be raised to 6% of the room price. It is collected and remitted to the county or town, not to the State Tax Division.2,11
County hotel tax applies only outside towns
A county commission cannot charge its hotel tax on hotels inside a municipality, so inside town limits the town's own rate (or no tax) replaces the county rate.1
Municipal business and occupation tax
Gross rental income can be subject to a municipal business and occupation tax; about half of West Virginia's 234 municipalities charge one.11 Applies to: Municipalities that impose it
County health permit: Fayette County
Every short-term rental in Fayette County needs an annual health permit under the state General Sanitation Rule, valid January 1 to December 31, with a fee based on the number of bedrooms and an inspection; proof of the permit is needed to stay open for reservations.17 Applies to: Fayette County
County health permit: Nicholas County
Nicholas County has required a lodging permit for short-term rentals since July 1, 2025, at $150 per unit a year; operating without one is subject to closure.18 Applies to: Nicholas County · In force since July 1, 2025
County health permit: Ohio County
Ohio County requires a health permit for all short-term rental properties, inspected yearly, on a July to June cycle with a fee of $150 for up to 20 rooms.19 Applies to: Ohio County
Smoke detectors outside every sleeping area
An operational smoke detector is required in the immediate vicinity of each sleeping area in every one- and two-family dwelling, and the owner provides and replaces it.7
Carbon monoxide detectors next to fuel-burning appliances
One- and two-family dwellings intended to be rented need carbon monoxide detectors in the sleeping rooms next to, above or below rooms with permanently installed fuel-burning appliances.7
Snowshoe: 2% resort service fee
Lodging rentals of 30 days or less inside the Snowshoe resort area district pay a 2% resort service fee to the Snowshoe Resort Community District, reported by the 20th of the following month.14,23 Applies to: Snowshoe resort area district

Fines

How to Avoid Airbnb Fines in West Virginia

Fines in West Virginia fall on hosting without the approvals described above, or outside the rules. With them in hand and the rules followed, none of the fines below apply.

  • Operating without a required business registration certificate: fines of $1,000 to $10,000, plus $100 a day after 30 days.13
  • Missing smoke detectors: a $250 fine for a first offense, $750 for a second and $2,000 for a third or later offense.7
  • Failing to collect sales tax leaves the host liable for the tax due.12
  • Operating a short-term rental in Nicholas County without a health permit after July 1, 2025 is subject to closure.18

Changes

What's Changed in West Virginia's Airbnb Rules, and What's Next

One change is scheduled after October 20, 2026; the most recent rules are listed first.

  1. January 1, 2027 Upcoming
    Six more towns start the 1% municipal sales tax

    Danville, Farmington, Gilbert, Kenova, Keyser and Wellsburg begin imposing the 1% municipal sales and use tax on January 1, 2027.15

  2. June 12, 2026
    House Bill 5065 tightens platform tax collection

    The law passed on March 14, 2026 took effect on June 12, 2026; marketplace facilitators must record each short-term rental, use geofencing or a similar mechanism and a nine-digit postal code, and remit hotel tax to the right county or municipal official.5

  3. January 23, 2026 Lapsed
    Bill to raise the hotel tax cap to 8% does not advance

    House Bill 4776 would have raised the maximum county and municipal hotel occupancy tax from 6% to 8%; it was referred to the House Finance Committee on January 23, 2026 and had no later action.6,16

  4. July 1, 2025
    Nicholas County starts lodging permits for short-term rentals

    The Nicholas County Health Department began requiring a lodging permit for short-term rentals on July 1, 2025, at $150 per unit a year.18

  5. January 1, 2025
    Bath starts the 1% municipal sales tax

    The Town of Bath (Berkeley Springs) began collecting the 1% municipal sales and use tax on January 1, 2025.15

  6. June 12, 2024
    Davis ends its short-term rental moratorium

    The Davis town council voted unanimously to end its moratorium on short-term rentals within town limits; eight people on a waiting list could then apply.28

  7. May 2024
    Town of Bath adopts a short-term rental ordinance

    The Town of Bath council passed the first reading of its bed and breakfast and short-term rental ordinance on May 7, 2024 and set the second reading for May 21, 2024; the town now licenses every short-term rental unit.8,27

  8. January 1, 2022
    Airbnb and other platforms collect hotel occupancy tax

    Marketplace facilitators became responsible for collecting and remitting county and municipal hotel occupancy tax once they reach $100,000 in West Virginia sales or 200 transactions a year.4,14

Earnings

What Could a Short-Term Rental in West Virginia Earn?

The rules shape the numbers: a permit that costs $30 in the first year and taxes of 13% added to guests' bills. For a specific address, the short-term rental calculator estimates revenue, occupancy and nightly rate from comparable listings, so you can test the numbers before applying.

Estimate what a home could earn

FAQ

West Virginia Short-Term Rental Laws: Frequently Asked Questions

Is Airbnb legal in West Virginia?

Yes. Renting a house, cabin, condominium or room for fewer than 30 consecutive days is treated as a taxable business activity, so hosts register with the State Tax Division and collect tax; permits and zoning are set by each town and county.11,12

Do I need a permit for Airbnb in West Virginia?

There is no single state short-term rental permit, but every host needs a state business registration certificate for the rental location. Some towns and counties add a license or health permit, such as the Town of Bath license, the Fayetteville vacation rental permit and county health permits in Fayette, Nicholas and Ohio counties.8,11,17,18,19,20

How much does the state business registration cost?

The West Virginia Business Registration Certificate costs $30, and the certificate for a location is permanent until the business closes, relocates or the certificate is revoked.13

How much do local licenses and health permits cost?

It depends on the address. The Town of Bath charges a non-refundable $200 for each rental unit, Fayetteville charges $100 a year, Nicholas County charges $150 per unit a year and Ohio County $150 for up to 20 rooms; Fayette County's fee depends on the number of bedrooms.8,17,18,19,20

Can I rent a home I don't live in?

The state tax rules apply to any house, apartment, cabin or condominium rented for under 30 days, whether or not the owner lives there. Whether a second home is allowed depends on the town's zoning: Harpers Ferry permits short-term rentals in its residential district with a business license, and unincorporated Jefferson County treats them as a principal permitted use.9,11,21

Does Airbnb collect hotel tax in West Virginia?

Yes. Airbnb collects the 6% state sales tax, the 1% municipal sales tax and all locally imposed hotel occupancy taxes on West Virginia reservations. Hosts remain responsible for other obligations such as business licenses and, in Snowshoe, the 2% resort service fee.4,23,26

What is the total tax on an Airbnb stay in West Virginia?

About 13% in a town that charges everything: 6% state sales tax, 1% municipal sales tax and 6% hotel occupancy tax. In the unincorporated parts of counties that charge 6% the total is about 12%, and Snowshoe adds a 2% resort service fee.11,14,15,23

What is the hotel occupancy tax rate?

Each county (outside towns) or municipality sets its own rate, starting at 3% and capped at 6% of the room price. The Tax Division list shows 6% in Morgantown, Charleston, Huntington, Fayetteville, Davis and Bath, and 5% in Harpers Ferry.2,14

Is there a limit on how many nights I can host?

The tax rules draw the line at 30 nights: sales tax and hotel tax apply to stays shorter than 30 consecutive days and not to longer ones. Towns and counties can add their own limits through zoning and licensing.3,11,12

Do I need a health permit for a short-term rental?

In some counties, yes. Fayette County requires an annual health permit for all short-term rentals, Nicholas County charges $150 per unit a year, and Ohio County requires a yearly-inspected permit; other counties may differ, so ask the county health department.17,18,19

Do I need smoke detectors in my rental?

Yes. West Virginia law requires an operational smoke detector near each sleeping area in every one- and two-family dwelling, and a violation brings a $250 fine for a first offense, rising to $2,000.7

What is the fine for operating without registering?

Engaging in business without the required state business registration certificate can bring fines of $1,000 to $10,000, plus $100 a day after 30 days. Town and county penalties are set separately.13

Method

How These Rules Were Checked

Each rule on this page was checked in October 2026 against the official source cited beside it: the ordinance or statute, the permit office's own pages and the tax authority. Airbnb's help pages are cited on their own only for what Airbnb itself does, such as the taxes it collects and the permit checks it runs, and otherwise only beside an official source; news reports only for when a change was announced. Rules that could not be confirmed on an official page are left out.

Rules change with council votes, court rulings and new state laws, so the page is rechecked every three months and whenever a scheduled change takes effect. It summarizes the rules for information and is not legal advice; the state agency and your city or county has the final word on any application.

Sources

Sources

Each rule above links to the source it comes from. Official ordinances, statutes and government pages come first, then Airbnb's own help pages.

  1. 1. West Virginia Code 7-18-1. Hotel occupancy tax · West Virginia Legislature
  2. 2. West Virginia Code 7-18-2. Rate of tax · West Virginia Legislature
  3. 3. West Virginia Code 7-18-3. Definitions · West Virginia Legislature
  4. 4. West Virginia Code 7-18-4. Collection of tax by marketplace facilitators · West Virginia Legislature
  5. 5. House Bill 5065 (2026), enrolled: Hotel occupancy tax · West Virginia Legislature
  6. 6. House Bill 4776 (2026), introduced: Hotel occupancy tax rate · West Virginia Legislature
  7. 7. West Virginia Code 15A-10-12. Smoke detectors in one- and two-family dwellings; carbon monoxide detectors · West Virginia Legislature
  8. 8. Bed and Breakfast, Airbnb, and Other Short-Term Rentals (Short-Term Rental Info Sheet FY27) · Town of Bath
  9. 9. Codified Ordinances of Harpers Ferry · Town of Harpers Ferry
  10. 10. 16 CFR Part 464 - Rule on Unfair or Deceptive Fees · Electronic Code of Federal Regulations
  11. 11. TSD 435 Short-Term Leases and Rentals of Real Property · West Virginia Tax Division
  12. 12. TSD-316 Sales and Use Tax for Lodging Rentals · West Virginia Tax Division
  13. 13. TSD 360 Business Registration Procedures · West Virginia Tax Division
  14. 14. Hotel Occupancy Tax · West Virginia Tax Division
  15. 15. Municipalities Imposing Sales and Use Taxes (issued 4/17/2026) · West Virginia Tax Division
  16. 16. Bill Status: House Bill 4776 (2026 Regular Session) · West Virginia Legislature
  17. 17. Short Term Rental · Fayette County Health Department
  18. 18. Short-Term Rental Lodging Permits · Nicholas County Health Department
  19. 19. Short-Term Rentals (Airbnb, VRBO, etc) Require Health Permits · Wheeling-Ohio County Health Department
  20. 20. 2026-2027 Vacation Rental Application · Town of Fayetteville
  21. 21. Short Term Rentals (Zoning Ordinance Text Amendment ZTA21-01) · Jefferson County Commission
  22. 22. Residential Rental General Business Requirements (Rental Registry Packet) · City of Huntington
  23. 23. Resort Fee Submission · Snowshoe Resort Community District
  24. 24. Rental Information · City of Morgantown
  25. 25. General Environmental Health (64 CSR 18 General Sanitation Rule) · West Virginia Department of Health, Office of Environmental Health Services
  26. 26. Occupancy tax collection and remittance by Airbnb in West Virginia · Airbnb Help Center
  27. 27. New regulations for B&Bs and short-term rentals in Town of Bath could be effective July 1 · Morgan Messenger
  28. 28. Town of Davis ditches short term rental moratorium · West Virginia Press Association