Short-Term Rental Regulations in West Virginia

State Overview
West Virginia has no statewide short-term rental preemption law. Regulation is left to local governments, and home-rule cities such as Morgantown set their own registration, inspection, zoning, and occupancy rules. The state's role is limited to tax administration (the 6% consumer sales and use tax) and authorizing the local hotel occupancy tax. The state imposes a 6% Consumer Sales & Service Tax (Sales and Use Tax) in addition to any local taxes.

Cities in West Virginia

City Permit Tax Rate Day Limit Primary Res.
Morgantown ✓ Required 13% No limit No →

West Virginia's STR Landscape

West Virginia does not have a uniform STR framework, leaving regulation to individual municipalities. The state imposes a 6% Consumer Sales & Service Tax (Sales and Use Tax) in addition to local taxes.

Morgantown requires a Letter of Compliance (rental registration) for STR operators. The combined tax rate is 13%.

Popular Short-Term Rental Markets

High-demand markets in other states — compare their permit, tax, and day-limit rules:

Other States

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