Overview

• Short‑term rentals (STRs) are allowed in Harpers Ferry, WV under certain conditions. Municipal rules apply inside the town limits; county rules apply outside of town boundaries. All hosts must follow West Virginia state requirements for business registration and lodging‑related taxes.
• In Harpers Ferry, hosts must obtain a business license and collect and remit a 6% sales tax and a 6% occupancy tax; some areas of town may be subject to additional local taxes.
• In Jefferson County (unincorporated areas), short‑term rentals are permitted as a Principal Permitted Use in any zoning district that allows single‑family dwellings (ZTA21‑01, approved December 2, 2021).
• Statewide, any rental for fewer than 30 consecutive days is generally treated as transient lodging for tax purposes. Hosts must register with the West Virginia State Tax Department, collect lodging/sales taxes, and file returns on the assigned schedule.

How to Start a Short-Term Rental Business in This Market

1. Confirm your zoning and locality

• Determine whether your property is inside the Town of Harpers Ferry limits or in unincorporated Jefferson County.
• Inside Harpers Ferry: verify zoning and whether STRs are permitted at your site. The Town’s zoning ordinance (draft/partially codified) and any municipal permits control.
• Outside town (county): STRs are allowed as a Principal Permitted Use in districts that allow single‑family dwellings per ZTA21‑01.

2. Obtain required permits/licenses

• Harpers Ferry (town limits):
  • Business license (town‑issued; annual fee applies; see requirements below).
• Jefferson County (unincorporated):
  • Principal Permitted Use per county zoning; verify with Planning & Zoning that your parcel is in a permitted district.
• State of West Virginia:
  • Obtain a West Virginia Business Registration Certificate from the State Tax Department before operating.

3. Set up tax compliance

• State sales tax and state/local occupancy taxes apply to most stays under 30 days.
• Airbnb/Vrbo generally collect and remit certain taxes on platform bookings; you remain responsible for accuracy and for direct bookings.
• Confirm applicable local tax rates with your locality/tax authority.

4. Health and insurance considerations

• If the STR is not your primary residence, you may need West Virginia Health Department approval and a commercial lodging classification (and commercial insurance).
• Adjust homeowners/renters policy or obtain landlord/commercial coverage for additional liability and property protection.

5. Prepare your property and listing

• Comply with safety and building standards, and align with HOA/covenants if applicable.
• Price to Harpers Ferry’s seasonality (peak demand late spring through fall; strong October foliage; slower winter).
• Highlight historic features, proximity to Harpers Ferry National Historical Park, river/outdoor access, and trail amenities to appeal to visitors.

Required Documents, Permits, Licenses, and Guidelines

• Town of Harpers Ferry (inside town limits)
  • Business license (town), annual fee
  • Zoning compliance confirmation
  • Required disclosures, posted rules, and local contact information
  • Collection/remittance of 6% sales tax and 6% occupancy tax (plus any additional local taxes)
  • Health Department approval if the property is not your primary residence
• Jefferson County (unincorporated areas)
  • County Principal Permitted Use approval via Zoning Ordinance (ZTA21‑01) in districts permitting single‑family dwellings
  • No separate “STR permit” listed; confirm any local business registration and applicable taxes
• West Virginia State
  • Business Registration Certificate (WV State Tax Department)
  • State sales tax and lodging tax registration (often included with business registration)
  • Local hotel occupancy tax registration if applicable to your jurisdiction
  • Federal: W‑9, SSN/EIN for reporting
• Ongoing
  • File and remit taxes on schedule (including “zero returns” when applicable)
  • Keep guest logs, receipts, and tax remittance records
  • Maintain insurance appropriate to short‑term hosting

Specific Regulations by Jurisdiction City of Harpers Ferry, WV

• Allowed: Yes, short‑term rentals are permitted subject to municipal licensing and zoning.
• Required license: Business license with an annual fee (confirm current fee with the Town Recorder/Treasurer).
• Taxes: Hosts must collect and remit a 6% sales tax and a 6% occupancy tax; local rates may vary slightly by jurisdiction and are subject to change.
• Zoning: STRs must comply with the Town of Harpers Ferry Zoning Ordinance and applicable use standards. Not all zoning districts may allow STRs—confirm zoning for your property.
• Health: If the STR is not your primary residence, Health Department lodging approval may be required.

Jefferson County, WV (Unincorporated Areas)

• Allowed: Yes. Per Zoning Ordinance Text Amendment ZTA21‑01 (approved December 2, 2021), short‑term rentals are a Principal Permitted Use in any zoning district that allows single‑family dwellings.
• Process: Confirm your zoning district and that it permits single‑family uses. No separate “STR permit” is specified; apply standard county processes if a land use approval is needed.
• Taxes: Follow state requirements and any applicable local hotel occupancy taxes.
• Health/Insurance: Non‑primary residences may require Health Department lodging approval and commercial insurance.

West Virginia State

• Definition: Rentals offered for fewer than 30 consecutive days are generally considered short‑term/transient lodging for tax purposes.
• Registration: Obtain a WV Business Registration Certificate (State Tax Department) before operating.
• Taxes: Collect and remit state sales tax and any applicable hotel occupancy taxes; platforms like Airbnb/Vrbo often collect/remit these automatically for platform bookings. Hosts remain responsible for direct bookings and for verifying correct rates.
• Returns: File on the assigned frequency, including zero‑dollar returns if no taxable activity occurred during the filing period.
• Health: Non‑primary residence STRs may require Health Department lodging approval.

Contact Information (Local Authority in Charge of STRs)

• Town of Harpers Ferry
  • Address: 1000 Shenandoah St, Harpers Ferry, WV 25425
  • Phone: 304‑535‑2206
  • Website: www.harpersferrywv.us/
• Jefferson County Planning & Zoning (Office of Planning and Zoning)
  • Phone: 304‑728‑3228
  • Website: www.jeffersoncountywv.org/county-government/departments/engineering-planning-and-zoning/office-of-planning-and-zoning
• West Virginia State Tax Department
  • Phone (general): 304‑558‑3333
  • Website: tax.wv.gov/

Links to Source Pages (for verification)

• Jefferson County Zoning Ordinance – Short‑Term Rentals Text Amendment ZTA21‑01: www.jeffersoncountywv.org/county-government/departments/engineering-planning-and-zoning/office-of-planning-and-zoning/short-term-rentals
• Harpers Ferry Zoning Ordinance (draft/partially codified): www.harpersferrywv.us/misc/draftords/Part13_draft_201611.pdf
• Harpers Ferry market overview and local tax notes: www.gosummer.com/vacation-rental-management/harpers-ferry-west-virginia
• WV short‑term rental overview (state‑level registration, taxes, compliance): www.steadily.com/blog/airbnb-short-term-rental-laws-and-regulations-in-west-virginia
• Practical guidance on zoning, tax, and insurance (Jefferson County perspective): observerwv.com/short-term-rentals-what-homeowners-should-consider/

Important Notes for Investors

• Always verify current municipal license fees, forms, and zoning maps with the Town of Harpers Ferry, and confirm county zoning and permitting with Jefferson County Planning & Zoning.
• Rates and rules for sales and hotel occupancy taxes can change; verify current rates with your local tax authority and the WV State Tax Department.
• If your STR is not your primary residence, expect additional Health Department and insurance requirements and costs.