Monthly taxes are due by the 20th day of the month following the reporting period in which the tax is collected or accrued.

The City of Roanoke Sales, Use, and  Rental taxes are collected by the State of Alabama Department of Revenue and can be set up for collection by contacting Alabama Department of Revenue at 1-866-576-6531 or file online at https://www.revenue.alabama.gov/sales-use/one-spot-filing/https://www.revenue.alabama.gov/sales-use/one-spot-filing/

A business license is required by any person located in any business, vocation, occupation or profession in the City of Roanoke. Applications for business license and building permits can be obtained at the Roanoke City Hall 809 Main Street Roanoke, Al.

Sales, Use, Rental, Lodging, Tobacco, Business License, Building Permits, Alcohol

Payment is considered timely if received by Alabama Department of Revenue or postmarked by the postal service on or before the due date. If the 20th falls on a weekend or Holiday, the return must be postmarked on or before the next working day.

Sales tax is a privilege tax imposed on the retail sale of tangible personal property. The tax is collected by the seller from their customer and remitted directly to the City of Roanoke through Alabama Department of Revenue. All sales of tangible personal property are trail sales except those defined as wholesale sales.

Wholesale sales are sales of tangible personal property to licensed retail merchants, jobbers, dealers or other wholesalers for resale. It does not include sales to users or consumers that are not for resale. The seller must maintain the sales tax number or exemption number for these customers.

Also known as “rental tax” this tax is a privilege tax levied on the lessor for the leasing or renting of tangible personal property.

Use tax is to be filed by persons, firms, or corporations storing, using or otherwise consuming tangible personal property in the City of Roanoke. Use tax is imposed on the sales price of the property only if the City of Roanoke sales tax cannot be assessed.

The cost of the initial business license is based on the fees set out in the Business License Ordinance. Each business has a separate fee based on the scheduled category in which your business is classified.

The type of business license issued will be based on the type of business you will be operating. We can determine what type of license is necessary by asking you questions concerning your business and by the information obtained upon the completion of your business license application. In some cases, more than one type of license may be required.

All City of Roanoke business license expire on December 31st of each year and are renewable from January 1st-January 31st without a penalty. After February 1st of each year penalties and interest are assessed.