Short-Term Rental Laws in Snowshoe, West Virginia

Snowshoe is unincorporated Pocahontas County centered on the Snowshoe Mountain Resort — there is no Snowshoe municipal government. Pocahontas County regulates STRs at the county level with a very light-touch framework: a Hotel Occupancy Tax registration + designated responsible-party contact. The Snowshoe Mountain Resort itself operates a private rental management program for condos/chalets within the resort's controlled-access area; outside the resort boundary (Slatyfork, Cass, surrounding mountain neighborhoods) the county's rules apply. The Snowshoe Mountain Resort is the dominant rental management entity within the resort's controlled-access boundary — condo/chalet owners often participate in the resort's rental program rather than operating independently on Airbnb/Vrbo, though independent listings are allowed. Outside the resort boundary, properties in Slatyfork, Cass, Linwood, and the broader Pocahontas County mountain neighborhoods operate under the county's permissive rules. The Pocahontas County Convention & Visitors Bureau publishes lodging tax registration details.

Operators must hold a short-term rental permit before listing. See the official permit portal.

Pocahontas County administers the Hotel Occupancy Tax program through the County Sheriff's Tax Office. Quarterly filings. The 6% county tax applies to all transient lodging including STR. Operating without registration: back-tax assessment + civil penalties. Enforcement is minimal and primarily complaint-driven. Note: this is one of the lightest-regulation ski-area STR markets in the eastern US — ordinance dates and tax rates here are aggregator-confirmed but primary-source verification with Pocahontas County is pending.

Combined short-term lodging tax in Snowshoe is approximately 12.000% of gross nightly revenue (state sales + state TRT + local TRT + applicable resort/city options).

West Virginia State sales tax 6% + Pocahontas County Hotel Occupancy Tax 6% — combined ~12.0% on transient lodging

Verify the current combined rate via the Utah State Tax Commission before remitting — rates drift quarterly.