Effective January 1, 2013 the Transient Occupancy Tax is based on sections 32-239 of the Code of the City of Roanoke.

The tax is 8% of the charge made for room rental, lodging or space furnished to transients (guests) by any public or private hotel, inn, hostelry, tourist home or house, motel rooming house, bed and breakfast inn, or other lodging place within the city of Roanoke offering lodging for 5 or more persons at any one time.

Important Information for Transient Occupancy (Hotel) Tax

 
 Transient-Occupancy City Ordinance