Randolph County Sheriff’s Office
Robert R. Elbon, Jr., Sheriff
For emergencies, please dial 911
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).
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.
LINE 6 TAXES DUE
After completing computations for lines 4, 5 and 6, line 6 will indicate taxes due for non-exempt (off-marketplace facilitator platform) rentals.
If you have any questions, we are happy to assist. Please call (304) 636-2100
TAXES DUE TO RANDOLPH COUNTY
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
TAXES DUE TO CITY OF ELKINS, WV
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.
Randolph County Hotel-Motel Policy Manual
(See Pages 8 – 24 of the Randolph County Commission Meeting Minutes)
Below “Navigation” in upper left corner of page, select “COMMISSION MINUTES BOOK”
In the white box to the right, enter “4” (there is no suffix).
Below “Image” in upper middle of page, enter “253” in the white box (there is no suffix).
Above “Navigation” in upper left corner of page, enter “8” in the white “Go To Page” box.
To navigate through the manual, use the blue triangle buttons in this area (“Next,” “Previous,” etc.)
Some visitors may need to first visit the Randolph County Commission Meeting Minutes Page, complete the CAPTCHA challenge, and leave it open before following the link to the Policy Manual.
Some visitors may need to first visit the Randolph County Commission Meeting Minutes Page, complete the CAPTCHA challenge, and leave it open before following the link to the Hotel-Motel Ordinance.
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.
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
Elkins, WV 26241
Phone: (304) 636-2100
Fax: (304) 630-2093
Hours: Monday through Friday 8am – 4:30pm