Short-term rentals (STRs), commonly referred to as vacation rentals in Wirt County, West Virginia, are legal but subject to a set of regulations at both state and local levels. The state mandates that STR hosts collect and remit sales tax as well as local occupancy taxes, although a specific statewide license for short-term rentals is not required. However, hosts may need to register their businesses and comply with local ordinances, which can include safety and health standards such as having smoke detectors and fire extinguishers in place. Properties that thrive in this area tend to be cabins and rural homes, appealing primarily to tourists seeking outdoor recreational experiences rather than business travelers. The market is influenced by the region's natural beauty, making it attractive for weekend getaways and family vacations. Local zoning laws may restrict where these rentals can operate and may set occupancy limits to preserve community standards. The Wirt County Assessor's Office is responsible for overseeing property regulations, and more specific local rules can be found on official government resources. For detailed guidelines, visit the West Virginia Department of Taxation and Proper Insurance's official pages regarding short-term rental regulations: <UrlSource url="https://tax.wv.gov/"> and <UrlSource url="https://www.proper.insure/regulations/west-virginia-airbnb-laws-and-short-term-rental-regulations/">.