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 West Virginia Tax Division does not administer this tax. See the information below for the county and municipal contacts.

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.

Contact List

  • Hotel
  • County / Municipal
  • Tax Rate
  • Contact Name
  • Contact Title
  • Contact Phone
  • Contact Email
  • Junior
  • No
  • Hedgesville
  • No
  • Pam White
  • Co Administrator
  • 304-369-7302
  • Danville
  • No
  • City Hall
  • 304-369-5429
  • Madison
  • No
  • City Hall
  • 304-369-2762
  • Sylvester
  • No
  • Town Hall
  • 304-854-1930
  • Whitesville
  • 3%
  • Town Hall
  • 304-854-2658
  • Gassaway
  • No
  • Beech Bottom
  • No
  • Bethany
  • No
  • Follansbee
  • No
  • Wellsburg
  • No
  • Windor Heights
  • No
  • Calhoun County
  • No
  • Warren Basnett
  • Sheriff
  • 304-354-6333
  • Grantsville
  • No
  • Clay County
  • No
  • Sheriff Office
  • 304-587-4260
  • Clay
  • No
  • Amy
  • 304-587-4233
  • Randy Britton
  • 304-873-1373
  • Meadow Bridge
  • No
  • Pax
  • No
  • Thurmond
  • No
  • Sand Fork
  • No
  • Bayard
  • No
  • Milroy
  • No
  • Petersburg
  • No
  • Michele Sites
  • Union
  • No
  • Mayor's Office
  • 304 772-5522
  • Falling Springs
  • No
  • Quinwood
  • No
  • Ronceverte
  • No
  • Rupert
  • No
  • Chester
  • No
  • New Cumberland
  • No
  • Harrison County
  • No
  • Sheriff Tax Office
  • 304-624-7721
  • Anmoore
  • No
  • Lost Creek
  • No
  • Lumberport
  • No
  • Nutter Fort
  • No
  • Salem
  • No
  • Shinnston
  • No
  • Stonewood
  • No
  • West Milford
  • No
  • Ravenswood
  • 6%
  • 304-273-2621
  • Harpers Ferry
  • 5%
  • Pat Morse
  • 304-535-2206 ext 4
  • Kanawha County
  • 6%
  • Amanda Crowder
  • Tax Deputy
  • 304-357-5179
  • Belle
  • No
  • Cedar Grove
  • No
  • Chesapeake
  • No
  • Clendenin
  • No
  • East Bank
  • No
  • Glasgow
  • No
  • Handley
  • No
  • Marmet
  • No
  • Pratt
  • No
  • Smithers
  • No
  • St Albans
  • 6%
  • Barbara Hughes
  • City Clerk
  • 304-722-3391
  • Jane Lew
  • No
  • Weston
  • No
  • Hamlin
  • No
  • West Hamlin
  • No
  • Barrackville
  • No
  • Fairview
  • No
  • Farmington
  • No
  • Grant Town
  • No
  • Mannington
  • No
  • Monogah
  • No
  • Rivesville
  • No
  • Worthington
  • No
  • Benwood
  • No
  • Cameron
  • No
  • Glen Dale
  • 6%
  • Jane Criswell
  • 304-845-5511
  • McMechen
  • No
  • Moundsville
  • 6%
  • City Clerk's Office
  • 304-845-3394
  • Wheeling
  • 6%
  • Brenda Delbert
  • 304-234-6401
  • Hartford
  • No
  • Henderson
  • No
  • Leon
  • No
  • Mason
  • No
  • New Haven
  • No
  • Point Pleasant
  • 6%
  • 844-333-1245
  • McDowell County
  • 6%
  • Sandy Thompson
  • Chief Tax Deputy
  • 304-436-8527
  • Anawalt
  • No
  • Bradshaw
  • 6%
  • Joyce Crigger
  • Town Clerk
  • 304-967-7370
  • Davy
  • No
  • Gary
  • No
  • Keystone
  • No
  • Kimball
  • 6%
  • Andrew Daniels
  • City Clerk
  • 304-585-7913
  • Mercer County
  • 6%
  • Tax Dept.
  • 304-487-8304
  • Athens
  • No
  • Bluefield
  • 6%
  • Kelly Davis
  • 304-327-2401 ext 2413
  • Bramwell
  • 6%
  • Louise Stoker
  • 304-248-7144
  • Oakvale
  • No
  • 304-469-9541
  • Princeton
  • 6%
  • Danny Dillow
  • Treasury Dept.
  • 304-487-5020
  • Carpendale
  • No
  • Piedmont
  • No
  • Ridgeley
  • No
  • Kermit
  • No
  • Peterstown
  • No
  • Michele Sites
  • Union
  • No
  • Mayor's Office
  • 304 772-5522
  • Bath (Berkeley Springs)
  • 6%
  • Scott Merki
  • 304-258-1102
  • Paw Paw
  • 6%
  • Ron Davis
  • 304-947-7476
  • Nicholas County
  • 6%
  • William Nunely
  • Sheriff
  • 304-872-7880
  • Summersville
  • 6%
  • Gary Withee
  • Recorder
  • 304-872-1211
  • Summersville
  • 6%
  • Cookie Comer
  • Finance Director
  • 304-872-1211
  • Ohio County
  • 6%
  • Rodd Archey
  • Finance Director
  • 304-234-3628
  • Bethlehem
  • No
  • Clearview
  • No
  • Triadelphia
  • No
  • Valley Grove
  • No
  • West Liberty
  • No
  • Pendleton County
  • 6%
  • Karen Pitsenbarger
  • Sheriff Office
  • 304-358-2214
  • Belmont
  • No
  • 304-665-2160
  • Durbin
  • No
  • Hillsboro
  • No
  • Brandonville
  • No
  • Robert Eggleton
  • Sheriff
  • 304-586-0204
  • Bancroft
  • No
  • Buffalo
  • No
  • Eleanor
  • No
  • Hurricane
  • 6%
  • Rachel Gray
  • 304-562-1141
  • Poca
  • No
  • Winfield
  • No
  • Lester
  • No
  • Mabscott
  • No
  • Sophia
  • No
  • Beverly
  • 6%
  • Harman
  • 6%
  • Huttonsville
  • 6%
  • Mill Creek
  • 6%
  • Montrose
  • 6%
  • Womelsdorff
  • 6%
  • Ritchie County
  • 6%
  • Brenda Hatfield
  • Tax Office
  • 304-643-2164x4
  • Auburn
  • No
  • Cairo
  • No
  • Harrisville
  • No
  • Pennsboro
  • No
  • Pullman
  • No
  • Reedy
  • No
  • Spencer
  • No
  • Taylor County
  • 6%
  • Georgianna Thompson
  • County Clerk
  • 304-265-1401
  • gmt1957@aol.com
  • Hambleton
  • No
  • Roxanne Tuesing
  • Council person
  • 304-614-3101
  • Hendricks
  • No
  • Tyler County
  • No
  • BrianWeigle
  • Sheriff
  • 304-758-4551x6
  • Friendly
  • No
  • Patty Boggs
  • Chief Tax Deputy
  • 304-758-4551
  • Middlebourne
  • No
  • Paden City
  • No
  • Sistersville
  • No
  • Ceredo
  • No
  • Fort Gay
  • No
  • Wayne
  • No
  • Camden on Gauley
  • No
  • Hundred
  • No
  • Paden City
  • No
  • Pine Grove
  • No
  • Smithfield
  • No
  • North Hills
  • No
  • Mullens
  • No
  • Oceana
  • No

Resort Area District Fees

In addition to local occupancy taxes, rentals located in a resort area district may also be subject to a local resort service fee.

The following resort area districts have been established:

Please see below for the jurisdictional boundary of the district:

Printer-friendly (PDF) version

Hotel Occupancy Tax Resort Service Fee Exhibit 1: Snowshoe Mountain  

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