A Bass roll off switch on a mic is just a high pass filter. Filters can come in high pass, low pass and band pass. A high pass filter does exactly what it says, it pass the highs through while cutting the lows on a slope. The start of the slope is measured at what's known as the "3 dB down point" It's eaiser to measure a signal after it's dropped 3 dB rather than trying to measure exactly where it starts to roll off. With that said, it's important to remember that if you set a high pass filter to 80Hz, you're still cutting a few frequencies above 80Hz. The rate at which the filter rolls off the frequencies is measured in dB per octave (usually written as dB/8v) So, if you have a high pass filter centered at 80Hz with a 6dB/8v filter, your basicly dropping the signal 6dB from 80-40 and another 6dB from 40-20, giving you 12dB of loss from 80-20. Some filters can be as sharp as 24dB/8v. The sharper the slope, the more the frequencies get cut. Microphones like the Shure SM81 have slope switches like this. Some folks will use the term roll off with turning down frequencies on a parametric or shelving EQ, but this is usually refered to as a cut.
M. Tristan