Rate of Tax
Effective July 1, 2007, the city's Cigarette Tax rate is $0.027 per cigarette (27 mills per cigarette) or $0.54 per each pack of 20 cigarettes sold within the city. (City Cigarette Tax Code)
For more information, click on Frequently Asked Questions for Dealers, Sellers, and Retailers
Important Changes Effective July 1, 2008
For Additional information, please review the Code of the City of Roanoke - Chapter 32 Taxation - Cigarette Tax. Also, contact the Department of Finance with any additional questions.
For more information, click on Frequently Asked Questions for Dealers, Sellers, and Retailers
Important Changes Effective July 1, 2008
- A late payment penalty in the amount of 10% of the tax is due to a person, dealer or seller owing the tax to the city.
- If the tax is not paid due to fraud or evasion of the tax, a penalty in the amount of 50% of the tax will be due.
- Interest in the amount of 0.75% will be imposed on all taxes overdue and unpaid.
- All cigarettes must be sold to the consumer in unopened packages and labels, stamps, stickers or health warning labels may not be altered, concealed or obscured. Cigarettes must not be sold loose or individually.
- Sellers must retain records for audit for 3 years.
- The penalty for selling untaxed cigarettes is also a Class 1 Misdemeanor which carries a fine of up to $2,500 or 12 months in jail, or both.
For Additional information, please review the Code of the City of Roanoke - Chapter 32 Taxation - Cigarette Tax. Also, contact the Department of Finance with any additional questions.