Miscellaneous Local Taxes

There are several miscellaneous local taxes. For more information about the Miscellaneous Local Taxes listed, call the Commissioner of the Revenue's Office at 540-772-2181.

Admissions Tax

An admissions tax is levied on the price for any public amusement, entertainment, performance, exhibition, sports, 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.

>> Download Admissions Tax Form (PDF).

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.

>> Apply for Registration Tax on Prepared Food & Beverages (PDF).

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.

Effective July 1, 2021, every short-term vacation rental shall impose a 7% tax on the TOTAL AMOUNT paid for lodging. IF YOU ARE USING TRAVEL EXPEDIA GROUP as your accommodations intermediary, they will be collecting and remitting the franchise (lodging tax) effective September 1, 2021.

>> Download Transient Room Tax Form (PDF).

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.

>> Download Utility Tax Form (PDF).