If there is no subscription listed there, Roku didn't bill you. A scammer obtained your credit card information and submitted a false charge, putting "Roku" in the description. Submit as a fraud claim. And since you're credit card is compromised and thieves have the number to submit, you'll probably need to get a new card number.
DBDukes Roku Community Streaming Expert Note: I am not a Roku employee.
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@DBDukes, thanks for providing info on how to manage a subscription, as well as how to get in contact with the billing team!
@Bronxlady1, we would be happy to help and look into this $99 charge you've received. We will send you a private message to collect your account info and go from there. Keep an eye out, we'll be in touch soon!
Hey @cool1, we understand you didn't order CBS and would like a refund. Don't worry, we're here to help! We will reach out to you directly to collect some account information so that we can assist you further.