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Business License Tax Rates
 
 


Commissioner of the Revenue

Business License Tax Rates
  • If your total annual gross receipts are more than $100,000, multiply each tax rate by the corresponding gross receipts and pay the total. Do not submit the $50 issuance fee.
  • All other businesses (excluding flat-fee-only licenses such as itinerant merchant, peddler, real estate salesperson, etc.) need not calculate any tax. Submit only the $50 issuance fee and report the corresponding gross receipts.
  • General classifications are listed below. If you have any questions about calculating your tax rate, please e-mail revenue@roanokeva.gov or call (540) 853-2524.
Please note that the prefix determines the license tax rate for computation.
Prefix-Code
Classification
License Tax Rate
14-0014
Contractor14 cents per $100 gross receipts
20-1072
Retail20 cents per $100 gross receipts
26-1105
Wholesale26 cents per $100 gross purchases plus $44 flat fee
36-4050
Business/Personal Service36 cents per $100 gross receipts
0184
Barber Shop36 cents per $100 gross receipts
0224
Beauty Shop36 cents per $100 gross receipts
0505
Coin Machine Operator36 cents per $100 gross receipts plus $160 flat fee
40-1715
Utility - Electric Co.40 cents per $100 gross receipts
1725
Utility - Gas Co.40 cents per $100 gross receipts
1755
Utility - Water Co.40 cents per $100 gross receipts
1735
Utility - Telephone Co.2.4% of gross receipts
47-0093
Real Estate Appraiser47 cents per $100 gross receipts
1345
Real Estate Broker47 cents per $100 gross receipts
00-1355
Real Estate Agent$15 flat fee
50-0853
Installment Paper50 cents per $100 gross receipts
1023
Loan Company50 cents per $100 gross receipts
00-1415
Savings and Loan$40 flat fee
58-0000
Professional Services58 cents per $100 gross receipts

Alcoholic Beverage Fees
The following flat fees are in addition to the retail gross receipts tax.
Remember to include beverage sales of any type in the gross receipts calculation.
Beer (on premise only)$80
Beer and/or Wine (on and/or off premises)$120
Mixed Beverage Seating 50-100$160
Mixed Beverage Seating 101-150$280
Mixed Beverage Seating 150-Plus$400
Mixed Beverage Private Club$280

Flat Fee Licenses
($50 issuance fee does not apply)
Itinerant Merchant$50 or $500
Peddler$50
Real Estate Salesperson$15

The most common classifications are listed above.
If you have any questions about the classifications or any other questions,
please e-mail revenue@roanokeva.gov or call (540) 853-2524.
Legal Notices
  November 20, 2008