Local Taxes & Fees in Roanoke, VA (2026)
2 verified local taxes & fees rules for Roanoke, Virginia, sourced directly from the municipal code and official government pages.
Verified from official government sources
Vacancy Tax
Roanoke has no vacancy tax, but owners of buildings vacant twelve months or more that meet the city's 'derelict building' definition must register annually with the codes compliance administrator by April 1 and pay a $100 fee. Missing the deadline draws a $200 civil penalty, rising to $400 for buildings in a conservation and rehabilitation district or state-designated blighted property.
Roanoke Vacant Building Registration Fee
Significant RestrictionsCity of Roanoke Code § 7-49
On or before April 1 of each year, the owner or managing agent, or a duly authorized representative acting on behalf of the owner or managing agent, shall register with the codes compliance administrator on forms developed by the code enforcement division, the address of any buildings they own or manage which have been vacant for a continuous period of twelve (12) months or more and which meet ...
Business Tax Classification
Businesses grossing over $100,000 a year owe Roanoke's BPOL license tax at rates set by classification: contractors pay $0.16 per $100 of gross receipts, retailers $0.20, financial and professional services $0.58, and repair, personal and other business services $0.36, all assessed by the Commissioner of Revenue.
Roanoke Business License Tax Classification Rates
Some RestrictionsRoanoke City Code § 19-45
(a)Except for the license issuance fee imposed by section 19-1.1 of this chapter, no license fee or tax shall be imposed pursuant to the provisions of this chapter on any person whose gross receipts from a business, profession or occupation subject to licensure are one hundred thousand dollars ($100,000.00) or less.(b)Except as otherwise provided in this chapter, any business with gross receipt...