Randolph County Sheriff’s Office

Robert R. Elbon, Jr., Sheriff

Hotel and Motel Occupancy Taxes

Randolph County, WV Treasurer

Serving Elkins, Beverly, Mill Creek, and All of Randolph County, WV

As the Randolph County Treasurer, the Sheriff’s Office collects Hotel-Motel Occupancy Taxes on behalf of the Randolph County Commission (the taxing authority for all monies collected as result of the Randolph County Hotel & Motel Occupancy Tax Ordinance).

January 2022 Update

Hotel Occupancy Tax

Beginning January 1, 2022 (per ARTICLE 18. HOTEL OCCUPANCY TAX (SB270) in WV Code), marketplace facilitators are responsible for collecting, remitting, and reporting hotel occupancy taxes.

It is our understanding that, in most cases, marketplace facilitators will be remitting taxes to us in bulk and under their own legal name. Hence, it will still be necessary for each hotel owner/operator to send us a monthly return demonstrating that all taxes owed have been remitted.


Beginning with the return for month ending January 31, 2022 (due on or before February 15, 2022):


Continue to include ALL gross receipts on LINE 1.

LINE 3 Other Exemptions

For ALL marketplace facilitator platforms used for rentals during the specified period:

Include ALL gross receipts.

For EACH marketplace facilitator utilized during the specified period:

Provide a breakdown designating legal name and gross receipts for each, as well.


After completing computations for lines 4, 5 and 6, line 6 will indicate taxes due for non-exempt (off-marketplace facilitator platform) rentals.

Request Tax Help

If you have any questions, we are happy to assist. Please call (304) 636-2100

Submit Tax Return


The county only collects hotel-motel taxes in the UNINCORPORATED parts of Randolph County. Mail a check, money order, or bank draft payable to RANDOLPH COUNTY SHERIFF and your completed Tax Remittance Form to:

Randolph County Sheriff

PO Box 1338

Elkins WV 26241


If the property is within Elkins city limits, Hotel-Motel Taxes should be paid to the City of Elkins. For more information, please visit the City of Elkins Hotel-Motel Webpage.


Contact the Randolph County Commission

The Randolph County Commission can answer any questions you may have about the Randolph County Hotel & Motel Occupancy Tax Ordinance in Randolph County, WV. They can be reached at (304) 636-2057 or via the Randolph County Commission Website.

Randolph County Tourism Links

Contact the Randolph County Tax Office

Serving Randolph County, West Virginia

The Randolph County Tax Office can answer questions you may have about completing your Monthly Return of Hotel Occupancy Tax Remittance Form.

Randolph County Tax Office

4 Randolph Avenue

Suite 100

Elkins, WV 26241

Phone: (304) 636-2100

Fax: (304) 630-2093

Hours: Monday through Friday 8am – 4:30pm