West Virginia Rental / transient occupancy tax

Rental / transient occupancy tax in West Virginia

West Virginia counties and municipalities may impose a hotel occupancy tax. Statute text: "On and after July 1, 1985, any county or municipality may impose and collect a privilege tax upon the occupancy of hotel rooms located within its taxing jurisdiction" (W. Va. Code § 7-18-1(a)).

Verified Source: W. Va. Code § 7-18-1(a) · last checked 2026-10-16