Note: This guide synthesizes only the information provided in your sources. Where exact rates or procedures are not specified, the details are noted as “to be confirmed” or “contact the authority.” Always verify with local authorities and consult legal/tax professionals before operating.

Overview: Are Short-Term Rentals Allowed in Lewisburg?

Short-term rentals are allowed in Lewisburg, West Virginia, but they are not a no-permit activity. Operators must comply with city, county, and state requirements before listing or accepting guests.

• City of Lewisburg requires a City Business License for all STR operations; some residential zones require a Special Use Permit due to zoning. Historic district properties may face additional preservation standards. City-level bed tax is required as of January 2023 (confirm current rate with the city).
• Greenbrier County requires Hotel Occupancy Tax registration and monthly remittance (commonly 6%, to be confirmed with the county).
• West Virginia State requires Business Registration and Sales/Use Tax registration if renting for less than 30 consecutive days (6% state sales tax; filing frequency set by the State Tax Department).

Permits and licensing are not optional. Enforcement has increased since 2023, with city emphasis on business license verification and bed tax compliance.

How to Start a Short-Term Rental Business in Lewisburg

A practical, compliance-first roadmap for new STR operators:

1. Verify Zoning and Property Eligibility

• Check the property’s zoning with the Lewisburg Planning and Zoning Department (contact details below).
• For properties in certain residential zones, expect to pursue a Special Use Permit (city council approval, public hearing may apply).
• Confirm if the property lies within the historic district; historic preservation standards may apply.
• Review HOA bylaws and property deed restrictions for STR prohibitions.

2. Obtain Required Permits and Registrations (Timeline: 4–8 weeks)

• City of Lewisburg: Business License; Special Use Permit if required by zoning.
• West Virginia State: Business Registration Certificate (WV/BUS-APP) and Sales and Use Tax registration (online via business4.wv.gov).
• Greenbrier County: Hotel Occupancy Tax registration and monthly remittance setup.

3. Insurance and Risk Management

• Maintain liability insurance (minimum $1,000,000 coverage recommended).
• Consider commercial insurance to fill gaps in personal homeowner policies and platform-provided protections.
• If the STR is not your primary residence, confirm Health Department approval may be required to operate as lodging; verify locally.

4. Operational Setup

• Equip the property with safety items: smoke and carbon monoxide detectors, fire extinguishers, emergency lighting, first aid kit, posted emergency contacts, and clear exit routes.
• Ensure building code compliance, functional utilities, adequate parking, and, where applicable, ADA compliance.
• For historic properties, balance preservation character with modern comforts; expect additional review for exterior modifications.

5. Listing and Marketing

• Emphasize Lewisburg’s “Coolest Small Town” identity, walkability to downtown, arts/cultural venues, and proximity to the Greenbrier River Trail and local attractions (Greenbrier Resort, Lost World Caverns).
• Create guest guidebooks covering downtown dining/galleries, trail access points, seasonal events (State Fair, fall foliage, arts festivals), and local logistics.

6. Tax Collection and Filing

• Set up systems to collect 6% West Virginia sales tax and 6% Greenbrier County hotel occupancy tax (local rate to be confirmed), plus the city bed tax (rate to be confirmed).
• File according to assigned frequencies: county hotel occupancy tax is due by the 15th of the month following collection; state sales tax follows assigned schedule (monthly/quarterly).

7. Ongoing Compliance

• Renew city business license annually.
• File monthly county hotel occupancy tax returns.
• Maintain records (revenues, taxes, guest registrations) for at least three years.
• Monitor city council and county updates, as enforcement and rules are evolving.

Required Documents, Permits, Licenses, and Guidelines

Before commencing operations, maintain the following documentation:

• City of Lewisburg Business License (required for all STRs).
• Special Use Permit (if required by zoning).
• West Virginia Business Registration Certificate (WV/BUS-APP).
• West Virginia Sales and Use Tax License/Tax Account Number.
• Greenbrier County Hotel Occupancy Tax Registration.
• Liability Insurance Policy ($1 million recommended; consider commercial policy).
• Property Deed or written authorization from owner.
• Safety Compliance Documentation (smoke/CO detectors, fire extinguisher placement, emergency info).
• Local Contact Information (24/7 contact person).
• Tax Filing Records (all state/county/city returns and remittances).
• Guest Registration Records (for tax and compliance purposes).

Best practice: Keep physical files plus secure digital backups.

Specific Regulations: City, County, and State

City of Lewisburg (zoning and local rules)

• Zoning affects STR eligibility. Residential zones may require a Special Use Permit; commercial zones are generally more permissive. The historic district can impose additional preservation requirements.
• The city requires a Business License and has implemented a city bed tax since January 2023 (confirm current rate).
• Exterior signage advertising STR use is typically restricted in residential areas.
• City enforcement has increased: active license verification, bed tax compliance monitoring, complaint-driven inspections, and online listing monitoring. Non-compliance can result in fines, tax liens, license suspension, and legal action.
• City council has expressed interest in developing a comprehensive STR management plan; expect evolving requirements (potential parking/occupancy standards, registry systems).

Greenbrier County (taxation)

• County Hotel Occupancy Tax applies to short-term stays (commonly 6%; confirm with county).
• Monthly remittance due by the 15th of the month following collection.
• Contact the county’s Planning and Permits Office for registration and reporting specifics.

State of West Virginia (taxation and registration)

• Any rental of less than 30 consecutive days is considered transient lodging for tax purposes.
• Operators must obtain a Business Registration Certificate and Sales/Use Tax registration from the West Virginia State Tax Department.
• State sales tax is 6%; file returns on assigned frequency (monthly or quarterly).
• Platforms like Airbnb and Vrbo may collect certain taxes on your behalf, but hosts remain ultimately responsible for accurate collection/remittance, especially for direct bookings.

Tax Burden Summary

• State sales tax: 6%
• County hotel occupancy tax: 6% (confirm with county)
• City bed tax: Rate to be confirmed with the city
• Combined rate typically ranges from ~12–18% depending on local taxes

Safety and Inspections

• West Virginia does not mandate formal, statewide STR inspections. However, complaint-driven enforcement can trigger inspections.
• Building code compliance, functional utilities, and safety equipment are required. Historic properties may require preservation approvals for exterior changes.

Contact Information for Local Authority

City of Lewisburg

• Address: 942 Washington Street West, Lewisburg, WV 24901
• Phone: (304) 645-2080
• Business Licensing and Planning & Zoning: Contact city offices for current procedures and contacts.

West Virginia State Tax Department

• Phone: (304) 558-3333 or toll-free (800) 982-8297
• Email: taxhelp@wv.gov
• Website: tax.wv.gov
• Business Registration: business4.wv.gov

Greenbrier County Planning & Permits Office

• Address: 912 Court Street North, Lewisburg, WV 24901
• Phone: (304) 647-6681
• Email: ssimmons@greenbriercounty.net
• Website: greenbriercounty.net

West Virginia Division of Tourism

• Phone: (304) 558-2200
• Email: wvtourism@wv.gov
• Website: wvtourism.com

Industry Resources

• West Virginia Short-Term Rental Association (WVSTRA): wvstra.org

Source Pages

• The Offer Sheet: Lewisburg WV Short-Term Rental Regulations — local.theoffersheet.com/legal/lewisburg-wv/
• RedAwning: West Virginia Airbnb and Short-Term Rental Regulations (2025 Update) — www.redawning.com/pm/post/west-virginia-short-term-rental-laws
• Steadily: Airbnb & Short Term Rental Laws and Regulations in West Virginia — www.steadily.com/blog/airbnb-short-term-rental-laws-and-regulations-in-west-virginia
• City of Lewisburg Zoning Code (March 14, 2024 Draft): lewisburg-wv.org/wp-content/uploads/2024.03.14.FinalDraftLewisburgZoningOrdinance.pdf

Compliance reminder: Regulations and tax rates change. Confirm the current city bed tax rate, special use permit processes, and county hotel occupancy tax specifics before listing or accepting guests. Consult qualified legal and tax professionals for your situation.