Overview: Are short-term rentals allowed in Martinsburg, West Virginia?

• Short-term rentals are permitted in West Virginia, and in the unincorporated areas of Jefferson County (Berkeley County rules do not appear in the provided sources). Jefferson County has explicitly authorized short‑term rentals as a Principal Permitted Use (PPU) in any zoning district that allows single‑family dwellings (see Jefferson County zoning text amendment ZTA21‑01, adopted December 2, 2021).
• Martinsburg (the City of Martinsburg) specifics are not provided in the source content. A 2019 article notes the city previously required a special exception for STRs and that planners recommended allowing them “by right,” but the article does not confirm final City Council action. As a result, Martinsburg’s current municipal approval process, zoning status, or business license details for STRs cannot be confirmed from the materials provided.
• Bottom line: You can operate an STR in unincorporated Jefferson County if the property is in a district that allows single‑family dwellings. Within the City of Martinsburg, confirm the current municipal requirements (zoning classification, whether a special exception or other city license/permit is required, and any inspection requirements) with the City of Martinsburg before listing or operating.

How to start a short‑term rental business in this market

1. Site selection and zoning compliance

• Confirm zoning with the county or city where the property is located:
  • In unincorporated Jefferson County: short‑term rentals are a PPU in any district that allows single‑family dwellings (see “County” section).
  • In the City of Martinsburg: verify zoning and whether any city approval is required. The city previously considered removing the special exception requirement in 2019, but final action is not confirmed in the provided sources.
• Verify deed restrictions, HOA covenants, or condominium rules if applicable.

2. Register for and comply with West Virginia tax obligations

• Obtain a West Virginia Business Registration Certificate from the West Virginia State Tax Department before collecting taxes or making taxable sales.
• Short‑term rentals are considered transient accommodations for sales and lodging tax purposes. Hosts must collect and remit:
  • State sales tax and any state‑mandated lodging tax (rates not specified in provided sources).
  • Local sales/use taxes and local hotel occupancy taxes where applicable. Local rates vary by jurisdiction and may change; confirm the correct rates with the West Virginia State Tax Department and/or your local tax authority.
• Platforms such as Airbnb and Vrbo may collect and remit certain taxes on your behalf, but you remain responsible for overall compliance. If you take direct bookings, you must collect and remit the taxes yourself.

3. Health and safety

• If the STR is not your primary residence, check whether the West Virginia Health Department (or the local health department where the property is located) requires any approvals or inspections. Some non‑primary residence lodging facilities require review or permitting.

4. Insurance

• Standard homeowner’s insurance typically does not cover short‑term rental risks. Secure appropriate property and liability coverage for STR operations. Discuss commercial coverage or endorsed policies with your insurer, and confirm any platform insurance limits and exclusions.

5. Listings and guest screening

• Choose platforms (e.g., Airbnb/Vrbo) and/or direct channels. Implement clear house rules, screening criteria (where legally permissible), and robust guest communications.

6. Ongoing compliance

• File sales/lodging/occupancy tax returns on the required cadence (including “zero” returns if no collections in a period).
• Track local code changes (e.g., county text amendments) and municipal ordinances, especially in Martinsburg.

Required documents, permits, licenses, and guidelines

• State/tax
  • WV Business Registration Certificate (WV State Tax Department).
  • Procedures to collect/remit state sales tax and state lodging taxes (if any) and local sales/use and local hotel occupancy taxes.
• Zoning/use
  • Jefferson County (unincorporated): confirmation that the subject zoning district allows single‑family dwellings (STRs are a PPU in such districts).
  • City of Martinsburg: confirm whether any city zoning approval, conditional use permit, special exception, or business license is required.
• Health
  • If the property is not the host’s primary residence, contact the WV/local health department to determine if any approvals or inspections are needed for lodging.
• Insurance
  • Policy endorsement or separate landlord/STR policy covering property, liability, and business activities.
• Internal compliance tools
  • Tax collection workflow and remittance calendar.
  • Guest screening and communication policies.
  • Property maintenance and safety protocols.

Specific regulations for short‑term rentals County — Jefferson County, West Virginia

• Status: Short‑term rentals are allowed as a Principal Permitted Use (PPU) in any zoning district that allows single‑family dwellings (Zoning Ordinance Text Amendment File #ZTA21‑01; adopted by County Commission 12‑02‑21).
• Implementation details (e.g., application forms, review procedures, fees) are not fully detailed in the provided sources. Contact the Office of Planning and Zoning for submittal requirements, review timelines, and any fees.
• This is a county‑level regulation that applies to unincorporated areas within Jefferson County.

State — West Virginia

• Short‑term rentals are subject to West Virginia’s transient accommodation sales tax regime and applicable local lodging/occupancy taxes.
• Hosts must obtain a WV Business Registration Certificate and collect/remit applicable taxes on rentals of less than 30 consecutive days.
• Platforms may assist with tax collection/remittance for certain taxes, but you are responsible for compliance.
• If the STR is not a primary residence, check whether the Health Department requires approvals.
• Important: Specific tax rates, filing frequencies, and the applicability of local taxes vary and must be confirmed with the WV State Tax Department or relevant local authorities (not specified in the provided sources).

City — Martinsburg, West Virginia

• Specific municipal requirements for STRs (e.g., zoning classification, whether a special exception or other city license/permit is required, inspection requirements) are not available in the provided materials.
• A 2019 article reports that the Planning Commission recommended allowing STRs by right citywide and removing the special exception requirement, but it does not confirm whether City Council adopted the change or whether Martinsburg now requires any business license or other city approval for STRs.
• Action: Confirm the current status with the City of Martinsburg before listing or operating.

Local authority contacts

• Jefferson County Office of Planning and Zoning (handles zoning/land use in unincorporated Jefferson County)
  • Phone: Not provided in the sources.
  • Email: Not provided in the sources.
  • Website: www.jeffersoncountywv.org/county-government/departments/engineering-planning-and-zoning/office-of-planning-and-zoning
• City of Martinsburg (for city‑specific zoning, business licensing, and inspection questions)
  • Phone: Not provided in the sources.
  • Email: Not provided in the sources.
  • Website: Not provided in the sources.
• West Virginia State Tax Department (business registration, sales tax, and lodging/occupancy tax)
  • Phone/email/website: Not provided in the sources.
• West Virginia Health Department (for non‑primary residence lodging facility approvals when applicable)
  • Phone/email/website: Not provided in the sources.

Key takeaways for investors

• Legal to operate STRs in unincorporated Jefferson County if the property sits in a single‑family‑allowable zoning district; city of Martinsburg rules are not confirmed in the provided sources and must be verified.
• WV state tax compliance applies statewide (Business Registration Certificate; sales and lodging tax collection/remittance).
• Expect local tax obligations in addition to state taxes; confirm rates with the WV State Tax Department or local authorities.
• For non‑primary residence STRs, check whether health department approval is required.
• Carry appropriate insurance beyond standard homeowner’s coverage.

Important source links

• Jefferson County Short‑Term Rentals (ZTA21‑01): www.jeffersoncountywv.org/county-government/departments/engineering-planning-and-zoning/office-of-planning-and-zoning/short-term-rentals
• Herald Mail article on Martinsburg Planning Commission recommendation (2019): www.heraldmailmedia.com/story/news/local/2019/09/05/martinsburg-planners-recommend-relaxation-of-oversight-for-short-term-rental-properties/116419346/
• Steadily — Airbnb & Short‑Term Rental Laws in West Virginia (state context): www.steadily.com/blog/airbnb-short-term-rental-laws-and-regulations-in-west-virginia
• Checkmate Rentals — Martinsburg overview (no city‑specific regulation detail provided): www.checkmaterentals.com/airbnb-management/martinsburg-west-virginia
• AirROI — Martinsburg STR market analysis (regulation context, 2025): www.airroi.com/report/world/united-states/west-virginia/martinsburg

Disclaimer

• Always verify municipal requirements (zoning, permits, licensing, inspections) and tax rates directly with the relevant authority. The provided sources do not include Martinsburg’s current city‑specific rules or definitive tax rate details; these must be confirmed before operating.