Short-term rentals, commonly referred to as "vacation rentals," in Clay County, West Virginia, are legal but subject to both state and local regulations. In the broader context of West Virginia, hosts are required to collect state sales tax and potentially local occupancy taxes from guests, which must be remitted to relevant tax authorities. Properties that thrive in the market typically include cabins and homes in rural settings, appealing to tourists seeking outdoor experiences, though some urban units also cater to city visitors. The demand is primarily driven by tourists attracted to the area's natural beauty, leading to a vibrant yet competitive rental market. While there is no statewide licensing requirement specifically for short-term rentals, hosts may need to register their business and adhere to safety standards, including the installation of smoke and carbon monoxide detectors. Local government authorities are typically responsible for enforcing regulations, and in Clay County, the planning and zoning department plays a crucial role. For more detailed regulations and operational guidance, hosts can visit the relevant state resources. For specific insights on the regulations, you can find more information at.