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
Roanoke sorts every licensed business into a rate class under City Code § 19-45. A business grossing $100,000 or less pays only the $50 license issuance fee. Above $100,000, the tax runs on the whole prior calendar year's receipts, from $0.16 per $100 for contractors to $0.58 per $100 for financial, real estate and professional services.
Roanoke Business License Tax Categories and Rates
Some RestrictionsRoanoke City Code § 19-45(b)
any business with gross receipts of more than one hundred thousand dollars ($100,000.00) shall be subject to a license tax based on the prior calendar year's gross receipts, including the first one hundred thousand dollars ($100,000.00) of such gross receipts, at the rate set forth below for each class of enterprise: (1) For contracting, and persons constructing for their own account for sale, ...