Hotel Occupancy Tax

Effective January 1, 2022, marketplace facilitators will be responsible for collection and remittance of the hotel occupancy tax to counties and municipalities in accordance with Section 7-18-4(b) of the West Virginia Code if:

  • The marketplace facilitator makes or facilitates West Virginia sales on its own behalf or on behalf of one or more hotel or hotel operators equal to or exceeding $100,000 in gross revenue for an immediately preceding calendar year, or a current calendar year; or
  • The marketplace facilitator makes or facilitates West Virginia sales on its own behalf or on behalf of one or more hotel or hotel operators in 200 or more separate transactions for an immediately preceding calendar year or a current calendar year.

The term “Marketplace facilitator” means a person [or entity] that contracts with one or more sellers to facilitate for consideration, regardless of whether deducted as fees from the transaction, the sale of the seller’s products through a physical or electronic marketplace operated by the person, and engages:

  • Directly, or indirectly, through one or more affiliated persons, in any of the following:
    • Transmitting or otherwise communicating the offer or acceptance between the buyer and seller;
    • Owning or operating the infrastructure, electronic or physical, or technology that brings buyers and sellers together;
    • Providing a virtual currency that buyers are allowed or required to use to purchase products from the seller; or
    • Software development or research and development activities related to any of the activities described in §11-15A-1(b)(7)(B) of this code, if such activities are directly related to a physical or electronic marketplace operated by the person or an affiliated person; and
  • In any of the following activities with respect to the seller’s products:
    • Payment processing services;
    • Fulfillment or storage services;
    • Listing products for sale;
    • Setting prices;
    • Branding sales as those of the marketplace facilitator;
    • Order taking;
    • Advertising or promotion; or
    • Providing customer service or accepting or assisting with returns or exchanges.
  • This term does not include a payment processor business appointed by a merchant to handle payment transactions from various channels, such as credit cards and debit cards, and whose sole activity with respect to marketplace sales is to handle payment transactions between two parties.

The information provided on this website is intended to assist marketplace facilitators in contacting each county or municipality. This website provides the most complete contact information currently available. However, the list may not be complete. This website is not a substitute for tax laws or regulations.

  • Hotel
  • County / Municipal
  • Tax Rate
  • Contact Name
  • Contact Phone
  • Contact Email
  • Belington
  • 6%
  • Gwen Valentine
  • 304-823-1611
  • Junior
  • n/a
  • Philippi
  • 6%
  • 304-457-3700
  • Hedgesville
  • n/a
  • Danville
  • n/a
  • Madison
  • n/a
  • Sylvester
  • n/a
  • Whitesville
  • 3%
  • Susan Grubs
  • 304-854-1197
  • Burnsville
  • 3%
  • Pam Wine
  • 304-853-2605
  • Flatwoods
  • n/a
  • Gassaway
  • n/a
  • Sutton
  • 6%
  • 304-765-5581
  • Beech Bottom
  • n/a
  • Bethany
  • n/a
  • Follansbee
  • n/a
  • Wellsburg
  • n/a
  • Windor Heights
  • n/a
  • Weirton
  • 6%
  • 304-797-8500
  • Barboursville
  • 6%
  • Paula Seay
  • 304-769-8995 ext 134
  • Huntington
  • 6%
  • Barbara Miller
  • 304-696-5540
  • Milton
  • 6%
  • Benita Ryalls
  • 304-743-3032
  • Grantsville
  • n/a
  • Clay
  • n/a
  • West Union
  • n/a
  • Ansted
  • 3%
  • Christina Gill
  • 304-658-5901
  • Fayetteville
  • 6%
  • Sharon Cruikshank
  • 304-574-0101
  • Gauley Bridge
  • n/a
  • Meadow Bridge
  • n/a
  • Montgomery
  • 6%
  • Angela Tackett
  • 304-442-5181
  • Mount Hope
  • n/a
  • Oak Hill
  • 6%
  • Damita Johnson
  • 304-469-9541
  • Pax
  • n/a
  • Smithers
  • n/a
  • Thurmond
  • n/a
  • Glenville
  • n/a
  • Sand Fork
  • n/a
  • Bayard
  • n/a
  • Petersburg
  • n/a
  • Alderson
  • 3%
  • Corianna Spinks
  • 304-445-2916
  • Falling Springs
  • n/a
  • Lewisburg
  • 3%
  • Shannon Beatty
  • 304-645-2080
  • Quinwood
  • n/a
  • Rainelle
  • 3%
  • Bill Bell
  • 304-438-7191
  • Ronceverte
  • n/a
  • Rupert
  • n/a
  • White Sulphur Springs
  • 3%
  • Linda Coleman
  • 304-536-1454
  • Capon Bridge
  • n/a
  • Romney
  • n/a
  • Chester
  • n/a
  • New Cumberland
  • n/a
  • Weirton
  • 6%
  • 304-797-8500
  • Moorefield
  • 6%
  • Clerks Office
  • 304-530-6143
  • Wardensville
  • 6%
  • Betsy Orndoff-Sayers
  • 304-874-3950
  • Anmoore
  • n/a
  • Bridgeport
  • 6%
  • Harry "Hank" Murray
  • 304-842-8200
  • Clarksburg
  • 6%
  • Annette Wright
  • 304-624-1673
  • Lost Creek
  • n/a
  • Lumberport
  • n/a
  • Nutter Fort
  • n/a
  • Salem
  • n/a
  • Shinnston
  • n/a
  • Stonewood
  • n/a
  • West Milford
  • n/a
  • Ravenswood
  • 6%
  • Ripley
  • 6%
  • Business Office
  • 304-372-3482
  • Boliver
  • 5%
  • Laura Whittington
  • 304-535-2476
  • Charles Town
  • 6%
  • Bob Trainor
  • 304-725-2311
  • Harpers Ferry
  • 5%
  • Pat Morse
  • 304-535-2206 ext 4
  • Ranson
  • 6%
  • Stacy Pfalzgraff
  • 304-724-3863
  • Shepherdstown
  • 6%
  • City Hall
  • 304-876-2312
  • Belle
  • n/a
  • Cedar Grove
  • n/a
  • Charleston
  • 6%
  • Christina Merbedone-Byrd
  • 304-348-8024
  • Chesapeake
  • n/a
  • Clendenin
  • n/a
  • Dunbar
  • 6%
  • Connie Fulknier
  • 304-766-0218
  • East Bank
  • n/a
  • Glasgow
  • n/a
  • Handley
  • n/a
  • Marmet
  • n/a
  • Montgomery
  • 6%
  • Angela Tackett
  • 304-442-5181
  • Nitro
  • 6%
  • 304-755-0705
  • Pratt
  • n/a
  • Smithers
  • n/a
  • South Charleston
  • 6%
  • City Clerk's Office
  • 304-744-5300
  • St Albans
  • 6%
  • Barbara Hughes
  • 304-722-3391
  • Jane Lew
  • n/a
  • Weston
  • n/a
  • Hamlin
  • n/a
  • West Hamlin
  • n/a
  • Chapmanville
  • 6%
  • Gail Moore
  • 304-855-4582
  • Logan
  • 6%
  • Serafino Nolletti
  • 304-752-4404
  • Man
  • 6%
  • 304-583-9631
  • Mitchell Heights
  • n/a
  • West Logan
  • n/a
  • Barrackville
  • n/a
  • Fairmont
  • 6%
  • Janet Keller
  • 304-366-6212 ext 329
  • Fairview
  • n/a
  • Farmington
  • n/a
  • Grant Town
  • n/a
  • Mannington
  • n/a
  • Monogah
  • n/a
  • Rivesville
  • n/a
  • White Hall
  • 2%
  • 304-367-1687
  • Worthington
  • n/a
  • Benwood
  • n/a
  • Cameron
  • n/a
  • Glen Dale
  • 6%
  • Jane Criswell
  • 304-845-5511
  • McMechen
  • n/a
  • Moundsville
  • 6%
  • City Clerk's Office
  • 304-845-3394
  • Wheeling
  • 6%
  • Brenda Delbert
  • 304-234-6401
  • Hartford
  • n/a
  • Henderson
  • n/a
  • Leon
  • n/a
  • Mason
  • n/a
  • New Haven
  • n/a
  • Point Pleasant
  • 6%
  • 844-333-1245
  • Anawalt
  • n/a
  • Bradshaw
  • n/a
  • Davy
  • n/a
  • Gary
  • n/a
  • Iaeger
  • n/a
  • Keystone
  • n/a
  • Kimball
  • 6%
  • Glenna Anderson
  • 304-585-7913
  • Northfork
  • 6%
  • 304-862-3414
  • War
  • n/a
  • Welch
  • 6%
  • 304-436-3113
  • Athens
  • n/a
  • Bluefield
  • 6%
  • Kelly Davis
  • 304-327-2401 ext 2413
  • Bramwell
  • 6%
  • Freda McDaniel
  • 304-248-7144
  • Oakvale
  • n/a
  • 304-469-9541
  • Princeton
  • 6%
  • Ken Clay
  • 304-487-5093
  • Carpendale
  • n/a
  • Keyser
  • 3%
  • Damon Tillman
  • 304-788-1511
  • Piedmont
  • n/a
  • Ridgeley
  • n/a
  • Delbarton
  • 6%
  • Medina Mahon
  • 304-575-3359
  • Gilbert
  • 6%
  • Michael Fox
  • 304-664-9625
  • Kermit
  • n/a
  • Williamson
  • 6%
  • 304-235-1510
  • Blacksville
  • n/a
  • Granville
  • 6%
  • Crystal Sypolt
  • 304-599-5080
  • Morgantown
  • 6%
  • Finance Department
  • 304-284-7408
  • Star City
  • 6%
  • Lea Hassler
  • 304-599-3550
  • Alderson
  • 3%
  • Corianna Spinks
  • 304-445-2916
  • Peterstown
  • n/a
  • Union
  • n/a
  • Bath (Berkeley Springs)
  • 3%
  • John Bohrer
  • 304-258-1102
  • Paw Paw
  • n/a
  • Richwood
  • n/a
  • Summersville
  • 6%
  • Gary Withee
  • 304-872-1211
  • Bethlehem
  • n/a
  • Clearview
  • n/a
  • Triadelphia
  • n/a
  • Valley Grove
  • n/a
  • West Liberty
  • n/a
  • Wheeling
  • 6%
  • Brenda Delbert
  • 304-234-6401
  • Franklin
  • 6%
  • Michael Mallow
  • 304-358-7525
  • Belmont
  • n/a
  • St Mary's
  • 6%
  • 304-684-2401
  • Durbin
  • n/a
  • Hillsboro
  • n/a
  • Albright
  • n/a
  • Brandonville
  • n/a
  • Bruceton Mills
  • 6%
  • Mar Rae Benson
  • 304-379-9031
  • Kingwood
  • 6%
  • Michelle Whetsell
  • 304-329-1225
  • Masontown
  • n/a
  • Newburg
  • n/a
  • Reedsville
  • n/a
  • Rowlesburg
  • n/a
  • Terra Alta
  • n/a
  • Tunnelton
  • n/a
  • Bancroft
  • n/a
  • Buffalo
  • n/a
  • Eleanor
  • n/a
  • Hurricane
  • 6%
  • Rachel Gray
  • 304-562-1141
  • Nitro
  • 6%
  • 304-755-0705
  • Poca
  • n/a
  • Winfield
  • n/a
  • Beckely
  • 6%
  • Billie Trump
  • 304-256-1768
  • Lester
  • n/a
  • Mabscott
  • n/a
  • Sophia
  • n/a
  • Beverly
  • n/a
  • Elkins
  • 6%
  • 304-636-1414
  • Harman
  • n/a
  • Huttonsville
  • n/a
  • Mill Creek
  • n/a
  • Montrose
  • n/a
  • Womelsdorff
  • n/a
  • Auburn
  • n/a
  • Cairo
  • n/a
  • Harrisville
  • n/a
  • Pennsboro
  • n/a
  • Pullman
  • n/a
  • Reedy
  • n/a
  • Spencer
  • n/a
  • Hinton
  • 6%
  • Jack Scott
  • 304-573-5098
  • Flemington
  • n/a
  • Grafton
  • 6%
  • Larry Richman
  • 304-265-1412
  • Davis
  • 6%
  • Joni Felton
  • 304-259-5302
  • Hambleton
  • n/a
  • Hendricks
  • n/a
  • Parsons
  • 3%
  • 304-478-2311
  • Thomas
  • 6%
  • 304-463-4360
  • Friendly
  • n/a
  • Middlebourne
  • n/a
  • Paden City
  • n/a
  • Sistersville
  • n/a
  • Buckhannon
  • 6%
  • Randall Sanders
  • 304-472-1651
  • Ceredo
  • n/a
  • Fort Gay
  • n/a
  • Kenova
  • 3%
  • Gordon Jones
  • 304-453-1571
  • Wayne
  • n/a
  • Addison (Webster Springs)
  • 3%
  • Elane Green
  • 304-847-5411
  • Camden on Gauley
  • n/a
  • Cowen
  • n/a
  • Hundred
  • n/a
  • New Martinsville
  • 6%
  • 304-455-9120
  • Paden City
  • n/a
  • Pine Grove
  • n/a
  • Smithfield
  • n/a
  • North Hills
  • n/a
  • Parkersburg
  • 6%
  • Lori Epperly
  • 304-424-8581
  • Vienna
  • 6%
  • 304-295-4541
  • Williamstown
  • 6%
  • City Council
  • 304-375-7761
  • Mullens
  • n/a
  • Oceana
  • n/a