Miscellaneous Local Taxes

There are several miscellaneous local taxes. For more information about the Miscellaneous Local Taxes listed, call 540-776-7116 or email Natalie B. Wells, Tax Compliance Deputy.

Admissions Tax

An admissions tax is levied on the price for any public amusement, entertainment, performance, exhibition, sport or athletic event occurring in Roanoke County. The tax rate is 5% of the total cost and is remitted to Roanoke County on a monthly basis.

Prepared Food & Beverage Tax (Meals Tax)

Every restaurant, caterer, convenience store, grocery delicatessen, etc. engaged in the business of selling prepared food and beverages in or from Roanoke County must register with the Commissioner of the Revenue, collect the tax and file the appropriate returns on a monthly basis. The tax rate is 4% of the total cost of the prepared food and beverage.

Transient (Lodging) Tax

Effective January 1, 2013, a transient occupancy tax is imposed on hotels and travel campgrounds equivalent to 7% of the total amount of charge for occupancy of any room or space provided. Taxes are paid to Roanoke County on a quarterly basis.

Utility Tax

The County of Roanoke levies a utility tax on users of gas, electricity and telephone services. The tax is shown on the respective utility bill and is collected by the utility company.