Hotel Motel Tax Information

What is the Hotel/Motel Tax?

  • Tax placed on individuals staying in the county in hotels, cabins, bed and breakfasts, etc.
  • Equal to 6% of room cost.
  • Build this into the cost of the room travelers are used to paying this tax.

Do I Need to Pay the Hotel/Motel Tax?

If you operate any of the following, you are responsible for paying the Hotel/Motel Tax on the 15th of every month.

  • Boarding Houses
  • Hotels
  • Motels
  • Inns
  • Condominiums
  • Lodges
  • Cabins

Where Do My Taxes Go?

  • At least 50% of collected taxes MUST go to the promotion of tourism within McDowell County area through the Convention and Visitors Bureau.
  • This 50% is used to cover the Convention and Visitors Bureau salary as well as outreach and promotion, office rental and other associated costs.
  • The remaining appropriation may go towards projects such as:
    • “Bricks and mortar” and operation of publicly owned convention facilities.
    • Payment of principle and/or interest on revenue bonds issued to finance facilities.
    • Promotion of conventions.
    • Expenses related to public parks, tourist info centers and recreation facilities.
    • Promotion of the arts.
    • Historic sites.
    • Beautification projects.
    • Support and operation of the Hatfield-McCoy Recreation Area.

How Do I Pay?

Payments must be made on or before the 15th of every month. You must fill out the county form and pay the amount due to the McDowell County Sheriff’s Office. Operators are liable for amounts not paid and are subject to review and consequences by the Sheriff.

Think of this as “the cost of doing hotel business in the county”.

If you have any questions, contact the McDowell County CVB Director Betty Jones at (304) 436-4242.