Hundreds of Businesses Delinquent in Paying New Recreation Fee
Plus, Fundamental Data scores a win, the site for a new visitors' center is secured, Big Timber opens soon, Davis will get a dog park, and town hall renovations stall

Hundreds of Tucker County businesses have not yet paid a new 2 percent recreation fee and many may soon get a visit from the Sheriff’s Department to remind them of that obligation, county officials say.
The fee was adopted by the County Commission in November and took effect Jan. 1, with the proceeds going to the Tucker County EMS Fund.
The fee applies to skiing, biking, UTV rentals, golfing, and music events, as well as short-term rentals such as Airbnbs. Shelia DeVilder, administrator for the Tucker County Commission, said as many as 500 businesses may be delinquent in paying the fee.
Lists of delinquent businesses have been delivered to Sheriff Jake Kopec. Letters will be sent to those businesses reminding them that they must pay the fee. Businesses that don’t comply after the letters are sent may get a follow-up visit from sheriff’s deputies.
Under state law, the local sheriff is the official tax collector and treasurer for the county. “Since he’s the tax collector, he’s responsible for taking care of that,” DeVilder said.
Prominent opponents
In response to an inquiry from Country Roads News, the county confirmed that Timberline Mountain, one of the more prominent opponents of the recreation fee, is among the delinquent businesses. Timberline has said the amount it owes will be difficult to calculate because the fee applies to some of the goods and services it sells but not others, and some of its package deals contain a mix of both.
Timberline did not return an email and a text seeking comment for this story.
The Inn at Canaan, which is operated by Taylor Hospitality, is also on the list of delinquent businesses. A lawsuit filed by Taylor Hospitality seeks to overturn the recreation fee. Alexander Macia, an attorney for Taylor Hospitality, declined to comment on the Inn at Canaan’s nonpayment of the fee.
However, Macia said Taylor Hospitality supports the need for more EMS funding and believes everyone in the county should support those services, not just recreation-oriented businesses.
Taylor Hospitality’s lawsuit, which challenges the way the County Commission implemented the fee, is scheduled to go to trial Sept. 22, Macia said.
DeVilder said she suspects that some businesses incorrectly believe they don’t have to pay the recreation fee while the lawsuit is pending.
The fee must be paid at least quarterly, although some businesses choose to pay monthly, DeVilder said.
Airbnb confusion
Airbnb collects a 6 percent hotel occupancy tax from bookings through its platform and remits those taxes to local governments, as required under West Virginia state law. The 2 percent recreation fee is in addition to the 6 percent hotel occupancy tax, and Airbnb should be collecting and remitting both.
However, it’s unclear whether Airbnb is collecting and remitting the recreation fee, DeVilder said. As Country Roads News has reported previously, the records Airbnb provides to local governments are confusing and lacking in details.
DeVilder said that it is ultimately the business owners’ responsibility to ensure that they are paying the fee, regardless of which agencies or services they use to market their rental properties.
More News
Fundamental Data Allowed to Keep Power Plant Details Secret, State Rules
The state Department of Environmental Protection (DEP) upheld Fundamental Data’s right to redact substantial amounts of information in its air quality permit application to build a power plant between Davis and Thomas. The power plant would provide electricity for data centers.
Fundamental Data said the redactions were necessary to protect “confidential business information.” The DEP concurred, ruling that the redacted information “satisfies the necessary requirements to be deemed confidential.”
The DEP’s ruling was in response to critics of the proposed facility who said the redactions were excessive and unnecessary.
Nikki Forrester, a spokeswoman for Tucker United, a local group opposed to the proposed facility, said the DEP “failed to hold Fundamental Data accountable to the people of Tucker County, who have the right to know every detail about a giant proposed power plant and data center in their backyards.”
Forrester added that the DEP’s decision “inexplicably and wrongly allows Fundamental Data to hide and obscure the full intent of the proposed facility under the false guise of protecting confidential business information.”
Site for New Visitors’ Center Chosen

By Mat Cloak, contributing writer
The Tucker County Convention and Visitors Bureau (CVB) is one step closer to its goal of a new visitors’ center after it recently purchased two acres on the corner of Route 32 and Blackwater Falls Road.
The CVB received $1.2 million from a federal earmark to help fund the facility.
Building plans are in development. CVB Executive Director Jessica Waldo wants the 3,000-square-foot facility to include public parking, a meeting space with Wi-Fi, a playground, and public restrooms.
Waldo hopes the new location outside Blackwater Falls State Park will lead to an increase in visibility. “We hear it all the time, ‘We didn't even know you were here,’” Waldo said. “Our most asked question next to, ‘Can I use your restroom?’ is, ‘Where is Blackwater Falls?’”
Construction of the new building will begin after additional funding is finalized. “This location was too important to us to not move forward. We felt we could secure the rest of the funding, but we didn't want to lose this spot,” Waldo said.
The property was purchased from the Cooper family, which has a long history in the county.
“Our family is excited for the future progress of the Tucker County Convention and Visitors’ Bureau. The new site will provide easy and immediate access to folks wishing to visit Blackwater Falls, Canaan Valley, the Wildlife Refuge, Davis, and Thomas,” John Cooper said.
Two other nearby sites, the old Shop ’n Save parking lot and a parcel of land next to the EMS building, were also considered. The CVB has been working toward a land purchase for their new building since 2023.
The CVB has been renting its current office space at 410 William Ave. in Davis for more than three decades, Waldo said.
No Renovations for Davis Town Hall
Davis Mayor Al Tomson wants a $224,000 renovation for the town hall, saying it would address safety concerns for office workers and provide office space for a police officer if the town hires one in future. However, at a town council meeting Wednesday, council members balked at the price of the renovations, and no other members of the council backed Tomson’s proposal.
The town received only one bid for the renovation project. Council member Doug Martin said $224,000 would go a long way toward constructing a new building rather than renovating an old one.
Tomson, who was clearly agitated by the lack of support for his proposal, complained that whenever town improvements are sought, the typical response is that it would cost too much. He said the town had sufficient cash reserves from its 1 percent municipal sales tax to pay for the project.
“We will keep muddling along and we’ll just let that money keep accruing,” Tomson said after no members of the council would second his motion to proceed with the renovations. “Whatever we need to do, forget about it. If that’s what the town wants, that’s what the town gets.”
In a statement Friday, Tomson said a new building would cost more than $1 million. Tomson also stated that he favors remodeling over rebuilding because the existing building “holds historical significance for our town.”
He added that the renovation plan would provide badly needed office space and address the building’s structural problems. “This investment will significantly extend the life of a structure that remains fundamentally sound,” Tomson stated.
Big Timber Brewing Plans To Open Davis Location Thursday
Big Timber Brewing plans to open its new location in Davis on Thursday, co-owner Matt Kwasniewski said, adding that it will be a “soft opening” with 13 beers on tap.
Last year the Elkins-based brewery secured a location in an existing building next to Blackwater Bikes and has been working on renovations for months. Improvements to the building include a large covered deck with views of the Blackwater River.
Davis to Get Fenced Dog Park
The town of Davis plans to construct a fenced dog park in Riverfront Park. The cost and the precise location are still to be determined.
Mayor Al Tomson said the enclosure would be about 100 feet by 70 feet.