Knowledge Base

All hotels located within the City of Charleston are required to impose a six percent (6%) occupancy tax on any consumer occupying a hotel room in the city. Rooms paid directly by the Federal government, State of West Virginia or one of its political subdivisions are exempt from the tax. 501(c)(3) non-profit corporations, churches or other non-profit organizations that may be exempt from state sales tax ARE NOT exempt from the occupancy tax. A Hotel Occupancy Tax Exemption Form can be found here: https://www.charlestonwv.gov/sites/default/files/documents/2017-07/Hotel_Occupancy_Tax_Exemption_0.pdf