Local Tax Administration

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.

Printable Business Tax Forms

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

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.

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% penalty plus interest.

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% penalty. Businesses may also be required to hold a current business license and/or health permit.

Consumption Tax

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

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 % penalty plus interest.

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.

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.

Helpful Links

Access helpful links and information on starting a business.

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