Pay Taxes
Pay Taxes
Pay Taxes

Taxes

Overview

Tax Office Services

Hotel/Motel Tax

Important Notes

The Mercer County Sheriff’s Tax Division is committed to providing efficient and transparent tax services for our residents. We strive to make the tax process as simple and accessible as possible. You can even pay your Mercer County taxes online through our secure payment portal.

Understanding County Taxes

County taxes are essential for funding vital services in Mercer County, such as schools, law enforcement, roads, and public infrastructure. Each property owner contributes based on their property’s assessed value.

Our Services

  • County Tax Collection: We collect various county taxes, including real estate, personal property taxes, and motor vehicle taxes. You can conveniently pay your taxes online.
  • Delinquent Tax Collection & Enforcement: We manage delinquent tax collection, working with property owners to resolve outstanding balances.
  • Estate & Fiduciary Tax Processing: We assist executors, administrators, and payees in managing tax obligations for estates and trusts.
  • Taxpayer Assistance: Our knowledgeable staff is available to answer questions and provide guidance on tax-related matters.
  • DMV Renewals: The Tax office can process one-year DMV renewals for cash payments on Class A & G registrations. You will need to bring your registration and current insurance card. Please note you must contact the local DMV for two-year renewals, alternate payment options, or to renew your registration for any other class options.

The hotel/motel tax in Mercer County, West Virginia, is a 6% tax levied on the cost of hotel room occupancy. This tax is imposed on the consumer, meaning it is paid by the person renting the room, and is collected by the hotel operator at the point of sale, in addition to state and local sales taxes. 

Key aspects:

  • Tax Rate: The current hotel occupancy tax rate in Mercer County is 6% of the gross room sales.
  • Who Pays: The tax is paid by the visitor or guest occupying the hotel or motel room. 
  • Who Collects: Hotel, motel, inn, and other lodging facility operators within Mercer County are responsible for collecting this tax from their guests. This includes vacation property rentals for 10 days or more. Online marketplace facilitators like Airbnb may collect and remit the tax on behalf of property owners, but verification with the county is recommended.   
     
  • Exemptions: The 30-day exemption was removed from the WV state code in 2016. No matter how long a guest stays at a hotel or cabin, they are still required to pay occupancy tax. Residential short-term or long-term rentals do not pay occupancy tax. Additionally, hotel occupancy billed directly to the federal government, the State of West Virginia, or its political subdivisions are also exempt. However, if an employee of these entities pays and seeks reimbursement, the tax applies.
  • Remittance:
    • Properties located outside the city limits of Princeton, Bluefield, Bramwell, or Athens remit the tax to the Mercer County Sheriff's Office.
    • Properties within the city limits of Bluefield, Princeton, Bramwell, and Athens remit to their respective municipalities' financial offices.
  • Due Date: The occupancy tax is due on or before the 15th day of the calendar month following the month in which it was collected.
    • Planning, construction, and maintenance of publicly owned convention facilities.
    • Promotion of conventions and tourism.
    • Construction, operation, and maintenance of public parks and recreation facilities.
    • Promotion of the arts and historic sites.
    • Beautification projects.
  • Importance: The hotel occupancy tax is a significant funding source for promoting Mercer County as a tourist destination, which in turn can bring more business to the local economy.

Use of Revenue: The revenue generated from this tax is primarily used for the promotion of tourism and conventions in Mercer County. At least 50% of the net revenue received by the county or municipalities must be used for this purpose. This includes funding the Mercer County Convention and Visitors Bureau (CVB), which uses its portion for marketing and advertising the county to attract more visitors. The remaining portion of the revenue can be used for various tourism-related projects, such as:

Failure to collect or remit the tax properly can result in the hotel operator being personally liable for the uncollected or unremitted amount.

Download PDF
Enter the name of your lodging business here.
Address
Contact Name
Due on or Before: The fifteenth (15th) day of the calendar month following the month in which the tax was collected.
*The 30-day exemption from lodging tax has been removed from state code.
Drag & Drop Files, Choose Files to Upload
Type your name into the field above. By submitting this form, you agree to the following:

-I hereby certify this will serve as my digital signature, and is valid as my legal signature.

-I hereby certify that the information and statements contained in any schedules or exhibits attached are true and correct.

MAKE CHECKS PAYABLE TO:
Mercer County Sheriff’s Tax Office
1501 Main Street
Princeton, WV 24740

In accordance with W. Va. Code 7-8-10, remittance of any taxes due the County must be paid in monthly installments on or before the fifteenth (15th) day of the calendar month next succeeding the month in which the tax accrued. For credit sales, a hotel operator doing business wholly or partially on credit basis shall require the consumer to pay the full amount of tax due upon credit sale at the time such sale is made or within thirty (30) days thereafter. For purposes the calculation above, a credit sale will not be considered accrued until actually received, or the expiration of the thirty-day deadline, whichever occurs first.

Important Resources

The Tax Division of the Mercer County Sheriff's Office in a group photo on the County Courthouse steps.

Mercer County Sheriff Tax Office

304-487-8304

Contact Us

Golden Badge Icon.

Use the form below to reach out to the Mercer County Sheriff’s Department. Select the reason for your contact from the dropdown so your message can be received by the correct division.

Frequently Asked Questions

Golden Badge Icon.
How are my taxes calculated?

Your taxes are calculated based on your property’s assessed value and the current tax rates set by the County.

When are taxes due?

County taxes are typically due in two installments each year: the first in September and the second in March.

What happens if I don't pay my taxes?

Failure to pay taxes can result in penalties, interest, and even property liens. It’s important to contact us if you’re facing difficulties.

Can I pay my taxes online?

Yes. You can conveniently pay your taxes online through our secure payment portal. Please note that there is a payment processing fee for online payments. The payment processing fee is 2.2% of the payment amount plus $1.00 per transaction. Alternatively, you can mail a check or come to the Courthouse to pay with cash or check.

What forms of payment do you accept?

We currently accept cash, check, and card payments for in-person transactions. Cards are subject to a fee.