Local Tax Administration

The following information summarizes the various local taxes collected by the Department of Finance. Please click on the highlighted links for detailed information, or call 540-853-6826 or 540-853-6828.
  1. Registration for Tax Collection Form

    All persons, businesses, corporations, partnerships or non-profit organizations must complete the Registration for Tax Collection form prior to collection of these taxes. A separate registration form must be completed for each business location. The registration form must also be completed each time there is a change of address or ownership.

  2. Online Tax & Remittance Forms

    View and create electronic, printable Local Tax Return and Remittance Forms for the City of Roanoke.

  3. Manual Tax Return

    Please print and submit the several tax return documents for the City of Roanoke.

  4. Tax Return Instructions

    Effective July 1, 2011, coupon booklets will no longer be provided. Please print the monthly reporting and remittance forms via this website.

  5. Admissions Tax

    The Admissions Tax is applied to the charge made for each admission to any amusement or entertainment. Every person receiving any payment for admission to any place of amusement or entertainment shall collect the tax from the person making the admission payment at the time of payment and also from the persons admitted free. Monthly returns and payments are due on or before the 20th day of the month for taxes collected in the preceding month. Late returns and payments are subject to a 10% - 25% penalty with a minimum penalty of $2 plus interest.

  6. Prepared Food & Beverage (Meals) Tax

    The Meals Tax is a tax on prepared food and beverages purchased on the city. The Meals Tax applies to prepared foods and beverages regardless of whether the food is for carry out or consumed on the premises. Monthly Meals Tax returns and payments are due on or before the 20th day of the month for taxes collected in the preceding month. Late returns and payments are subject to a 10% - 25% penalty with a minimum $2 penalty. Businesses may also be required to hold a current business license and/or health permit.

  7. Consumption Tax

    State legislation effective January 1, 2001 replaced three existing taxes with a new state-wide Consumption Tax.

  8. Transient Occupancy (Hotel) Tax

    The tax is 8% of the total amount paid for room rental by or for a transient (guest) in any hotel or motel. Monthly returns and remittances are due by the 20th day of the month for taxes collected in the preceding month. Late returns and payments are subject to a 10 - 25% penalty with a minimum penalty of $2 plus interest.

  9. Consumer Utility Tax

    This is a tax of 12% on the charge made for water utility service provided. The natural gas and electric Consumer Utility tax is paid by the consumer based on the amount of energy consumed. The Consumer Utility Tax rate on natural gas is based on the hundreds of cubic feet (CCF) and the Consumer Utility Tax rate on electricity is based on kilowatt hours (kWh). However, during the period from October 1 through May 31, the tax does not apply to any charge on excess of $15 per month to the purchase of electricity or gas service when the electricity or gas is the principal source of space heating in a purchaser-occupied private home or residential unit.

  10. Telephone Surcharge (E-911) Tax

    Effective January 1, 2007, this tax is now a part of the state-wide Communications Tax administered by the Department of Taxation.

  11. Mobile Telecommunications (Cellular) Tax

    Effective January 1, 2007, this tax is now a part of the state-wide Communications Tax administered by the Department of Taxation.

  12. Cigarette Tax

    The City of Roanoke imposes a tax upon each and every sale of cigarettes that occurs within the city. The tax must be paid by seller or dealer through the purchase of stamps from the City Treasurer's Office.

  13. Rights-Of-Way Use Fee

    In accordance with state legislation, effective July 1, 1999, the City of Roanoke adopted Ordinance Number 34196-030199 and began imposing the Rights-of-Way Use Fee which took the place of previously adopted franchise fee agreements with telecommunications carriers.

  14. Helpful Links

    Access helpful links and information on starting a business.