Right to Sublet
West Virginia law does not explicitly address subletting. This means that the terms of a lease will determine whether or not a tenant is allowed to sublet. The lease may place conditions on subleasing, or it may prohibit subleasing entirely. If a lease is silent regarding subleasing, the tenant should contact their landlord for clarification.
When permission is required to sublet, a Landlord Consent Form can be useful.
Short-Term (Lodgings) Tax
In West Virginia, renting an accommodation such as a room, apartment, condominium, cabin, or house for less than 30 consecutive days is considered a short-term rental and is subject to the applicable taxes.
West Virginia short-term rental taxes:[1]
- 6% state sales tax
- Applicable municipal sales/use tax[2]
- Applicable local hotel taxes