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 | Contractor | 16 cents per $100 gross receipts |
20-1072 | Retail | 20 cents per $100 gross receipts |
26-1105 | Wholesale | 26 cents per $100 gross purchases plus $44 flat fee |
36-4050 | Business/Personal Service | 36 cents per $100 gross receipts |
0184 | Barber Shop | 36 cents per $100 gross receipts |
0224 | Beauty Shop | 36 cents per $100 gross receipts |
0505 | Coin Machine Operator | 36 cents per $100 gross receipts plus $160 flat fee |
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47-0093 | Real Estate Appraiser | 58 cents per $100 gross receipts |
1345 | Real Estate Broker | 58 cents per $100 gross receipts |
00-1355 | Real Estate Agent | $15 flat fee |
50-0853 | Installment Paper | 50 cents per $100 gross receipts |
1023 | Loan Company | 50 cents per $100 gross receipts |
00-1415 | Savings and Loan | $40 flat fee |
58-0000 | Professional Services | 58 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.