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Short-term rentals, commonly referred to as "vacation rentals" in West Virginia, are legal and regulated at both the state and local levels. Hosts must acquire a business registration certificate from the West Virginia State Tax Department and comply with tax collection requirements, including sales tax for rentals less than 30 days. Properties like cabins in rural areas, particularly in scenic locations like the New River Gorge, and urban apartments in cities such as Charleston thrive in this market, catering primarily to tourists drawn by the state's natural beauty and recreational opportunities. The business environment is actively shaped by tourism, especially during peak seasons, although there is also demand from business travelers in larger towns. Regulation compliance is overseen by local authorities, making it essential for hosts to familiarize themselves with specific local ordinances, which can vary significantly. The West Virginia Department of Tourism and local tax offices can provide resources for further guidance. For more information, visit the official websites: https://www.steadily.com/blog/airbnb-short-term-rental-laws-and-regulations-in-west-virginia and https://www.proper.insure/regulations/west-virginia-airbnb-laws-and-short-term-rental-regulations/.
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