Owners‎ > ‎

Renting Your Unit?


No advertisement signs may be displayed which are visible from the exterior of the building. If you wish to place an advertisement in the display box outside the lodge, or on the Association's website, please contact the Managing Agent.

Key Lock Boxes

Lock boxes to store keys are permitted on the exterior of the building. A name and phone number may be displayed on the lock box.

West Virginia Business License Requirements*

Persons who lease or rent real estate or provide lodging to others are considered to be engaging in business in West Virginia. Persons engaged in these activities are required to register with the State Tax Department and obtain a business registration certificate. For more detailed information, visit https://tax.wv.gov/Documents/TSD/tsd316.pdf

You may apply for your business license online at www.business4wv.com.

West Virginia Sales Tax*

The lease or rental of temporary lodging is subject to sales tax (6%). "Temporary" lodging is for a period of less than thirty days. Lodging for thirty days or longer is not subject to sales tax.


Bob and Mary Jones own a condominium near a West Virginia ski resort. During the tourist season, they regularly rent the condominium by the day, weekend or week to skiers. Although the Jones' may not consider themselves to be engaged in business, they must register with the Department and obtain a business registration certificate unless they meet the criteria for exemption. They must also collect sales tax on the charges they collected from customers for lodging or for sales of other taxable services or tangible personal property. Bob and Mary Jones must pay sales or use tax on all of their purchases of tangible personal property or taxable services for use or consumption in the conduct of this business. This includes, but is not limited to, paying sales or use tax on: real estate management fees; furniture purchased to furnish rooms; linens; cleaning services; and repair and maintenance services purchased to maintain the real property. However, purchases of complimentary items such as shampoos, bath soaps, coffee and newspapers which are given to guests are not subject to the consumers sales or use tax.

To view the complete TSD-316 publication, please refer to www.state.wv.us/taxrev/taxdoc/tsd316.pdf.

Raleigh County Hotel Tax*

Raleigh County imposes a 6% Hotel Tax on all temporary lodging. All condo rentals less than 30 days, whether an owner rents privately or uses a rental agency, is subject to hotel tax. For questions, contact the Raleigh County Sheriff - Tax Office at  (304) 255-9162

* Provided only for informational purposes and should be verified with the appropriate state or local agency.