Roanoke City Business License: $50 Fee at $100,000 or Less and How It Differs From Roanoke County and Salem
A business license in Roanoke city is a local tax, not a state permit. Virginia has no general state business license, and the State Corporation Commission (SCC) forms entities but issues no license. The city's Business, Professional and Occupational License (BPOL) tax runs under Va. Code 58.1-3700 et seq., and the Commissioner of the Revenue administers it. If your gross receipts are $100,000 or less, the city charges only a $50 issuance fee. Above that line, the license is a rate applied to gross receipts, and the rate depends on your category.
This guide covers the city only. Roanoke city, Roanoke County and Salem are separate jurisdictions, and a license from one does not cover another.
Which Jurisdiction Are You In?
A Roanoke Valley address falls under one of the following. Find yours before you file anything.
- Roanoke city: this page.
- Roanoke County: a separate license with its own $150,000 line. Roanoke County's rules are not the city's. Read the Roanoke County business license guide.
- Salem: a separate city with its own license. Read the Salem business license guide.
- Vinton: a town inside Roanoke County. Confirm with the town and with the county whether Vinton has its own license and which one applies to your address.
- Botetourt County: assesses a license on gross receipts and renews March 1. Its meals tax is 6 percent and its lodging tax is 7 percent. This guide does not state Botetourt's license rates. Check the county's Business License Guidelines or call the Commissioner's office at 540-928-2050.
Franklin County and Smith Mountain Lake readers should start with the Virginia localities with no business license tax guide. Virginia law lets a locality levy no general business license, and some do not.
At a Glance
| Jurisdiction | Small-receipts rule | What to confirm |
|---|---|---|
| Roanoke city | $50 fee only at $100,000 or less; rate times gross receipts above that | Category rate and renewal date on the city's current form |
| Roanoke County | Separate license with a $150,000 line | Everything, using the county's own schedule |
| Salem | Separate license from the city | Salem's rates, including wholesale, with Salem |
The $50 Fee Rule and Roanoke City Rates
Roanoke city's license depends on your gross receipts. In Roanoke city, the $100,000 line works like this: at or below $100,000 you pay only the $50 fee, and above $100,000 you pay the rate times gross receipts.
- Gross receipts of $100,000 or less: you pay only the $50 issuance fee.
- Gross receipts above $100,000: you pay the rate times gross receipts. The $50 fee is not added.
State law sets a receipts floor that depends on population. A locality over 50,000 people cannot require a license for gross receipts under $100,000. Localities over 50,000 people may also waive the license up to a higher ceiling. Verify that ceiling with the Commissioner before you rely on it. Localities set their own rates and deadlines, so use the city's current renewal form for the figures below.
| Category | Rate per $100 of gross receipts |
|---|---|
| Contractors | 0.16 |
| Retail | 0.20 |
| Business and personal services | 0.36 |
| Financial, real estate and professional | 0.58 |
| Loan, installment paper and mortgage activity | 0.50 |
| Wholesale | 0.26 per $100 of gross purchases, plus $44 |
Roanoke VA Wholesale Business License
Wholesale is calculated differently from the other categories. The rate applies to gross purchases, not sales, and a flat $44 is added to the result. If you sell at wholesale, confirm with the Commissioner that your activity is classified as wholesale before you file.
Worked example: a wholesaler with $1,000,000 of gross purchases has 10,000 units of $100. At 0.26 per $100, that is $2,600, plus $44, for a total of $2,644 in Roanoke city. The same activity would cost about $1,300 in Salem. Confirm Salem's figure with Salem before you compare.
Three notes apply to every category. The tax is based on prior-year gross receipts. Alcoholic beverage license fees are additional to these figures, so check the Virginia ABC for those. Roanoke city's rates are not the same as Roanoke County's, so do not use the county's figures for a city address.
Steps to Get Your Roanoke City License
- Complete the Business License Verification. The city's verification covers zoning and building clearance and is available at roanokeva.gov/1231. Complete it even if you run a home-based business. New businesses also need the Permit Center's confirmation that your use is permitted at the address.
- Contact the Commissioner of the Revenue before you start operating. The office is at 215 Church Ave SW, Room 251, Roanoke, VA 24011-1588. Call 540-853-2524 or email [email protected].
- File the combined form. One form covers the business license and the trust tax registration for meals and lodging. If your business is not in meals or lodging, ask the Commissioner whether the trust tax part applies to you.
- Home-based businesses. Confirm the home occupation requirements with the city. This guide does not state them.
- File an assumed name if you use one. An assumed name (DBA) is filed with the SCC for $10. It is not filed with the circuit court, and there is no newspaper publication. Use scc.virginia.gov/businesses.
- Register for sales tax if you will collect it. Apply for a sales and use tax permit through Virginia Tax at tax.virginia.gov/sales-and-use-tax.
If you have not formed your entity yet, the SCC fees are these. Articles of Organization (Form LLC1011) for an LLC cost $100. An LLC pays a $50 annual registration fee and files no annual report. A stock corporation's fee depends on its authorized shares, so check the SCC's annual fee schedule. A name reservation costs $10 and holds the name for 120 days.
Roanoke City Business License Renewal Deadlines
The city's renewal date is March 1. State law sets March 1 as the default due date for the local license, and it lets a locality choose a later date, up to May 1. Roanoke city's page gives March 1, so plan your renewal around that date.
- Late penalty: capped at 10 percent. If both filing and payment are late, only the filing penalty applies.
- Weekend dates: March 1, 2026 was a Sunday, and when March 1 falls on a weekend the printed due date can move. Do not carry a date forward from a previous year. Read the renewal form you receive.
- Closing a business: state law prorates the gross receipts tax when a business ceases operating. It does not refund flat fees, including the $50 issuance fee. Ask the Commissioner how a closure affects your account.
Other Roanoke City Taxes to Confirm
These taxes sit alongside the business license. Confirm each one with the agency named.
- Business personal property: $3.45 per $100. Confirm the rate on the city's current schedule. Ask the Commissioner for the personal property return date, because this guide does not state it.
- Prepared food and beverage tax: 6.5 percent, scheduled to return to 5.5 percent on 2027-06-30. Confirm the schedule with the city.
- Lodging and admissions taxes: rates are not stated here. Check with the Commissioner.
- State sales tax: the base rate is 5.3 percent, combining state and local tax. Some localities pay 6 percent as regional-tax localities, eight localities pay 6.3 percent, and the Historic Triangle pays 7 percent. Groceries are taxed at 1 percent. Confirm which rate applies to Roanoke city with Virginia Tax at tax.virginia.gov.
Before You Rely on This Guide
This guide is informational content, not legal or tax advice. Rates, thresholds and dates change, and local rules control. Confirm current figures with the Commissioner of the Revenue before you file. For a complex situation, such as a wholesaler with large purchases, a multi-location business, or an entity restructuring, consult a qualified attorney or CPA.