Note: The following guide uses only the provided web content. It is intended for investors and operators; it is not legal advice. Always confirm requirements with the relevant authority before operating.

Overview: Are STRs Allowed in Pipestem?

• Yes—short‑term rentals are allowed in Pipestem, West Virginia, and there are currently no town‑ or city‑specific STR ordinances or licensing requirements.
• Operators must comply with West Virginia state statutes (including business registration and tax obligations) and Mercer County occupancy tax rules. If your property is within the incorporated limits of Princeton, Bluefield, Bramwell, or Athens, the respective municipal finance office is the authority; otherwise, the Mercer County Sheriff’s Office administers occupancy tax.
• Municipal enforcement, if any, would occur through the respective city’s code or ordinances; however, no Pipestem‑specific restrictions were identified in the provided sources.

How to Start an STR Business in This Market

• Determine jurisdiction:
  • If your property is outside the city limits of Princeton, Bluefield, Bramwell, or Athens, you will remit occupancy tax to the Mercer County Sheriff’s Office (for county‑level tax).
  • If your property lies within those municipal limits, remit occupancy tax to the corresponding municipality’s financial office.
• Register your business:
  • Complete West Virginia business registration and any required local business licenses.
  • If you are not a West Virginia resident, obtain a West Virginia tax account (WV ST‑OPT).
• Set up tax collection and remittance:
  • Collect West Virginia sales tax (6% on gross receipts) and applicable hotel occupancy tax (see “Taxes” below).
  • Confirm with the county and/or municipality whether your platform (e.g., Airbnb) is collecting and remitting on your behalf; you remain liable if not done correctly.
• Insurance and compliance:
  • Maintain appropriate property and liability insurance.
  • Ensure health and safety standards for guests (e.g., working smoke detectors, safe egress, local fire codes).
• Property standards:
  • Provide essential safety features; confirm no additional local ordinances apply.
• Guest communications and operations:
  • Set clear house rules, local area information, and emergency contacts. Optimize listings for platforms like Airbnb and VRBO. Given Pipestem’s outdoor attractions (Pipestem Resort State Park, Bluestone River), market amenities and nearby activities to drive demand.
• Ongoing administration:
  • File monthly/quarterly tax returns as required; keep accurate records of gross receipts, sales tax, and occupancy tax collected.

Required Documents, Permits, Licenses, and Guidelines

• West Virginia business registration (WV Secretary of State; local business license, if applicable).
• West Virginia tax account (WV ST‑OPT for sales and business tax), if applicable to out‑of‑state owners.
• WV sales tax registration to collect and remit the 6% state sales tax.
• Mercer County hotel occupancy tax registration (county or municipality, depending on location).
• Short‑Term Rental Agreement (template available via the Town of Pipestem at the provided link).
• Proof of insurance (property and liability) and basic safety compliance documentation.
• If a property is within city limits (Princeton, Bluefield, Bramwell, Athens), verify any municipal business license or registration requirements with the respective municipality.

Specific Regulations by Level

City (Pipestem and nearby municipalities)

• No city‑specific STR ordinances for Pipestem were identified in the provided content. If within the city limits of Princeton, Bluefield, Bramwell, or Athens, contact the municipal finance office for occupancy tax remittance procedures.

County (Mercer County)

• Hotel Occupancy Tax (HUT): West Virginia Code §7‑18 (1985) authorizes the tax; Mercer County’s Convention & Visitors Bureau receives half of the 6% occupancy tax.
• Applicability:
  • Rentals of lodging accommodations (e.g., cabins, homes, hotel rooms) for fewer than 30 days are subject to the county hotel occupancy tax on gross room sales.
  • The 30‑day exemption was removed from WV code in 2016; guests staying longer than 30 days are no longer exempt.
• Definitions and scope:
  • Campgrounds and RV sites do not meet the statutory definition of a “hotel” and are not subject to hotel occupancy tax.
  • Residential short‑term or long‑term rentals are not subject to occupancy tax; only lodging businesses are covered.
• Remittance:
  • Outside Princeton/Bluefield/Bramwell/Athens city limits: remit occupancy tax to the Mercer County Sheriff’s Office.
  • Inside city limits: remit to the respective municipality’s financial office.
  • Payments are due on or before the 15th day of the month following the month of occupancy.
  • Failure to collect and remit exposes the operator to personal liability for the amount not collected or remitted (WV Code §7‑18‑7); penalties may be imposed (WV Code §7‑18‑12).
• Documentation:
  • Use the Mercer County Hotel/Motel Tax form provided by the CVB.

State (West Virginia)

• Sales Tax:
  • Short‑term rentals are subject to West Virginia sales tax (6%) on gross receipts.
  • Register, collect, and remit through the West Virginia State Tax Division.
• Hotel Occupancy Tax:
  • State law (WV Code §7‑18) establishes the 6% occupancy tax, split between the CVB and local entities for tourism projects (WV Code §7‑18‑14).
• State Parks Rules (contextual for local market):
  • While state park rules do not govern private STRs, they set the environment for guest expectations:
    • Quiet hours: 10 p.m.–6 a.m.
    • No commercial solicitation or enterprise in state parks without written permission.
    • Pets must be leashed and restrained; only dogs and cats permitted.
    • Fires confined to designated areas; safety and environmental rules enforced.

Taxes Summary (Key Points)

• Sales Tax: 6% on gross receipts (collect and remit to the WV State Tax Division).
• Hotel Occupancy Tax: 6% on gross room sales.
  • Remit to Mercer County Sheriff (county) or to Princeton/Bluefield/Bramwell/Athens (municipal), depending on location.
  • Due by the 15th of the month following the month of occupancy.
• Residential rentals (non‑lodging) and campgrounds/RV sites are not subject to occupancy tax.
• Marketplace collection: Airbnb and similar facilitators may collect and remit occupancy taxes on your behalf, but you must verify and confirm with the county and/or municipality.

Contact Information

• Mercer County Sheriff’s Office
  • Occupancy tax remittance (outside city limits).
• City financial offices (for properties within city limits):
  • Princeton
  • Bluefield
  • Bramwell
  • Athens
• Mercer County CVB (occupancy tax guidance and forms)
  • Director: Jamie Null
  • Email: jamie@visitmercercounty.com
  • Phone: 304‑325‑8438
  • Address: 619 Bland Street, Bluefield, WV 24701
• WV State Parks – Pipestem Resort State Park
  • Phone: 304‑466‑1800
  • Email: pipestemsp@wv.gov
  • Address: 3405 Pipestem Dr, Pipestem, WV 25979
• Checkmate Rentals (local management and investor services)
  • Phone: 724‑584‑7822
  • Website: checkmaterentals.com

Links to Source Pages

• Airbnb laws and market overview for Pipestem: www.checkmaterentals.com/airbnb-management/pipestem-west-virginia
• Short‑Term Rental Agreement (template): www.gopipestem.com/files/shorttermrentagreement.docx
• Mercer County Hotel Occupancy Tax FAQ: visitmercercounty.com/blog/hotel-occupancy-tax-faq/
• WV State Parks – Pipestem Resort State Park Cabins: wvstateparks.com/parks/pipestem-state-park/lodging/cabins-at-pipestem-state-park/
• WV State Parks Rules and Regulations: wvstateparks.com/rules-and-regulations/
• Mercer County Vacation Rentals page (contextual): visitmercercounty.com/lodging/vacation-rentals-resorts/

If you are evaluating a property, start by confirming its exact jurisdiction (county vs. municipal), then align your business registration, sales tax setup, and occupancy tax remittance accordingly. Investors typically succeed when they set a robust compliance workflow, design the property for the region’s outdoor‑recreation demand, and keep a disciplined tax and guest communications process in place.