Regulatory Overview
State STR LicenseNot Required
State Preemption LawNo
Permit RequiredNone at State Level
Owner-Occupied RequiredNo
Last Verified2026-01
Official source: https://tax.wv.gov
Tax Breakdown
6%
State Sales Tax
3%
Lodging / TOT
Est. Total Tax Burden~9%
Total is an estimate. Local taxes, county surcharges, and platform fees vary. Always verify with your local tax authority.
Key Rule Summary
No state STR license. Consumers sales and service tax applies. Very permissive environment. New River Gorge area growing STR market following national park designation.
Major City Rules
2 cities tracked
Charleston
Host Friendly
No STR-specific requirements
Fayetteville
Host Friendly
Growing market near New River Gorge National Park, permissive
Housing Market Data — US Census ACS
ACS 5-Year 2022
859,142
Total Housing Units
16.7%
Vacancy Rate
74.2%
Owner-Occupied
25.8%
Renter-Occupied
33,388
Seasonal/Vacation Units
3.9%
Seasonal Unit %
Source: US Census Bureau ACS 5-Year Estimates · Seasonal/vacation units are a proxy for STR-receptive housing stock.