Roanoke County, VA Local Taxes & Fees: Business Tax Classification (2026)
Key Facts
- Contractors class rate
- $0.16 per $100 gross receipts
- Retailers class rate
- $0.20 per $100 gross receipts
- Financial services class rate
- $0.58 per $100 gross receipts
- Short-term rentals classed as
- Retailers (§ 10-31(d))
- Administered by
- Commissioner of the Revenue
- Operating without a license
- Class 1 misdemeanor
Summary
Roanoke County, Virginia (outside the cities of Roanoke and Salem) sorts businesses into rate classes for its BPOL license tax under Chapter 10, Article II. Contractors pay 16 cents per $100 of gross receipts under § 10-30, while retailers pay 20 cents per $100 under § 10-31, each rate keyed to the business's classification rather than a flat fee.
The annual license tax imposed hereunder for contractors and persons constructing on their own account for sale shall be in the amount of sixteen cents ($0.16) per one hundred dollars ($100.00) of gross receipts from the business during the preceding calendar year. ... Contractor means any person, firm or corporation:(1)Accepting or offering to accept orders or contracts for doing any work on or in any building or structure requiring the use of paint, stone, brick, mortar, wood, cement, structural iron or steel, sheet iron, galvanized iron, metallic piping, tin, lead, or other metal or any other building material;
Full Breakdown
Article II of Chapter 10, "Classified Business and Occupational License Provisions," sets a different annual license tax rate for each type of business the county recognizes. 16) per $100 of gross receipts, and defines "contractor" broadly to include anyone accepting orders to build or alter structures using paint, brick, mortar, steel, or similar building materials, to pave streets and sidewalks, to excavate, to install electrical wiring, or to bore wells; its list of contracting trades specifically names elevator installation, electrical contracting, plumbing and heating, and roofing among the classified occupations.
05) per $100 of purchases rather than receipts. The commissioner of the revenue administers the classification and collection scheme, with authority under § 10-18 to demand books, records, and sworn testimony to verify a business's proper class and tax base.
Violations & Fines
Section 10-19(a) makes it a Class 1 misdemeanor to operate a business, profession, trade, or occupation in the county without first obtaining the required license. Willfully failing to file a required license application or return, or making false statements with intent to defraud on one, is a Class 3 misdemeanor if the tax assessed is $1,000 or less and a Class 1 misdemeanor if it exceeds $1,000, and a fraud conviction also triggers revocation of all the business's licenses for the rest of the license year under § 10-19(c).
Frequently Asked Questions
How does Roanoke County decide my business license tax rate?
What license class applies to a short-term rental like an Airbnb?
Is elevator installation taxed as a contracting business?
What happens if I operate without a business license?
Sources & Official References
Other rules in Roanoke County
Compare Roanoke County to another location·View the Virginia local taxes & fees overview
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