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Short-term rentals (STRs), commonly referred to as "vacation rentals" in Lewis County, West Virginia, are legal and regulated primarily at the state level, although local municipalities may have specific ordinances. Property owners must comply with state regulations that require the collection of sales tax and, in some cases, local occupancy taxes from guests. Although there are no statewide licensing requirements, hosts should ensure their business activities align with local regulations, which could include zoning laws, safety standards, and obtaining business licenses. The market is robust, particularly for rural properties, such as cabins and vacation homes, which thrive due to the area's scenic beauty and outdoor recreational activities, attracting predominantly tourists rather than business travelers. The Lewis County Commission oversees the regulations pertaining to short-term rentals, and hosts are encouraged to actively engage with and adhere to local guidelines to promote responsible renting. For further information and resources, visit the official West Virginia tourism and taxation websites at and.
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