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 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:
The West Virginia State Tax Department 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.