The Complete West Virginia Airbnb Host Lodging Tax Guide: Airbnb West Virginia Occupancy Tax Breakdown

Jumping into the world of Airbnb hosting in West Virginia is exciting, but understanding taxes is crucial before your first guest arrives. Here’s a clear breakdown to help you navigate every required lodging and occupancy tax, so you can focus on delivering a stellar guest experience and avoid tax headaches down the road.

State-Wide Lodging and Occupancy Taxes in West Virginia

West Virginia imposes a state sales/use tax of 6% on lodging. In addition, the State levies a 6% lodging excise tax on the purchase price of accommodations​. Together, the state’s sales tax and lodging tax total 12% on lodging charges.

Local governments may also add a hotel/occupancy tax of up to 6%. Under West Virginia law, counties or cities can impose a “hotel occupancy tax” by ordinance​. The base rate is 3%, and municipalities/counties may raise it to 6%​. In short, this means that counties may charge 3–6% occupancy tax on top of the 12% state taxes. These taxes are typically itemized on guest bills.

Does Airbnb or VRBO Collect and Remit Taxes in West Virginia?

West Virginia has a marketplace-facilitator law requiring Airbnb to remit lodging taxes on behalf of hosts. Starting January 1, 2022, marketplace facilitators (like Airbnb, VRBO, and other online booking platforms) are required to collect and pay hotel occupancy taxes to West Virginia counties and cities if they meet either of these conditions:

1. They make $100,000 or more in hotel bookings in West Virginia in one year (either the previous year or the current year)
2. They handle 200 or more separate hotel bookings in West Virginia in one year (either the previous year or the current year).

City and County-Specific Local Tax Requirements

West Virginia’s counties and cities often add their own hotel occupancy taxes. These funds typically support local tourism, infrastructure, and community projects.

Example Lodging Tax Calculation For a Property in Charleston:

A 3-night stay at $180 per night.

• Total nightly Rate: $140 x 3 = $540
• Cleaning Fee: $60
• Total Listing Price for a 3-night stay: ($180 × 3) + $60 = $600
• West Virginia State Lodging Tax (6%): $600 x 0.06 = $36
• West Virginia State Sales Tax (6%): $600 x 0.06 = $36
• Local Hotel Occupancy Tax (6%): $600 x 0.06 = $36
• Total Tax Collected (18%): $108
• Total Guest Payment: $600 + $108 = $708

Wrapping Things Up

While many counties and cities in West Virginia set their local hotel occupancy tax at 6%. Always verify with your local government for the latest rates and any additional fees, especially in resort districts. Understanding and managing occupancy taxes may seem daunting, but with the right knowledge, you’ll keep your Airbnb business running smoothly and legally in West Virginia.

These tax ranges are meant for general information purposes. Local counties and even cities can have more specific rates that only apply to them. For this reason, we still highly recommend checking out the local STR regulations in your area or contacting local officials for more information.