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peddling farm products, wood, or charcoal grown or pro-
<br />
<br />duced by him.
<br />
<br />Every license issued under this section shall expire on the
<br />
<br />thirtieth day of April of each year. No license issued under
<br />
<br />this section shall be prorated.
<br />
<br />The license taxes imposed by this subsection shall not
<br />
<br />apply to any peddler who is covered by subsection (b) of
<br />
<br />this section, and who sells to licensed dealers or retailers
<br />
<br />only.
<br />
<br />100 (b) Peddlers of Goods, Wares or Merchandise Who Sell to Licen-
<br />
<br />sed Dealers.
<br />
<br />There is hereby imposed an annual city license tax on
<br />
<br />every person, firm and corporation, (other than a distribu-
<br />
<br />tor and/or vendor of motor vehicle fuels and petroleum pro-
<br />
<br />ducts, tobacco, or seafood, a farmer, a farmers' cooperative
<br />
<br />association, a producer, or a manufacturer taxable on capi-
<br />
<br />tal by the State of Virginia, or a distributor of manufactur-
<br />
<br />ed goods paying a State license tax on his purchases), who
<br />
<br />or which peddles goods, wares and merchandise by selling
<br />
<br />and delivering the same at the same time to licensed dealers
<br />
<br />or retailers at other than a definite place of business oper-
<br />
<br />ated by the seller.
<br />
<br />The annual city license tax hereby imposed, as aforesaid,
<br />
<br />on every such person, firm or corporation, peddling, as
<br />
<br />aforesaid, is in the sum of one hundred dollars, for each
<br />
<br />vehicle used in such business, and the said license, shall not
<br />
<br />be issued quarterly, nor shall it be transferable, nor shall
<br />
<br />the tax be subject to proration.
<br />
<br />Every vehicle used by any licensee hereunder shall have
<br />
<br />conspicuously displayed thereon the name of the person,
<br />
<br />firm or corporation using the same, with the post office ad-
<br />
<br />dress of the licensee, and the license hereby required shall
<br />
<br />be conspicuously displayed on each vehicle while used in
<br />
<br />such business.
<br />
<br />Every person, firm or corporation claiming to be a dis-
<br />
<br />tributor and/or vendor of motor vehicle fuels and petroleum
<br />
<br />products, a farmer, a dealer in forest products or tobacco,
<br />
<br />or seafood, a producer, or a manufacturer taxable on capi-
<br />
<br />tal by the State of Virginia, and selling and delivering at the
<br />
<br />same time, or offering to sell and deliver at the same time,
<br />
<br />to licensed dealers or retailers, such goods, wares or mer-
<br />
<br />chandise, shall, upon request of any police, tax or revenue
<br />
<br />officer furnish evidence of his or its claim other than his
<br />
<br />or its mere statement, that he or it is exempt from the pro-
<br />
<br />vision of this subsection, and failure to furnish such evi-
<br />
<br />dence shall be sufficient ground for charging the person
<br />
<br />operating the vehicle with the violation of this subsection;
<br />
<br />and in any prosecution for a violation of this subsection, the
<br />
<br />claim aforesaid must be corroborated by satisfactory evi-
<br />
<br />dence. The exemption hereby accorded a distributor and/or
<br />
<br />vendor of motor vehicle fuels and petroleum products and a
<br />
<br />dealer in forest products or tobacco, is restricted to such
<br />
<br />peddling of motor vehicle fuels and petroleum products and
<br />
<br />forest products, and tobacco; and in the case of a farmer, a
<br />
<br />producer, or a manufacturer taxable on capital by this
<br />
<br />state, the exemption is restricted to such peddling of goods,
<br />
<br />wares or merchandise actually manufactured, produced or
<br />
<br />grown by the seller.
<br />
<br />A peddler, within the meaning of this subsection, is any
<br />
<br />person, firm, or corporation, with or which, at other than a
<br />
<br />definite place of business operated by the seller, shall sell, or
<br />
<br />offer to sell, goods, wares, or merchandise to licensed dealers
<br />
<br />or retailers, and at the same time of such sale or exposure
<br />
<br />for sale, shall deliver, or offer to deliver, the goods, wares,
<br />
<br />or merchandise to the buyer, and any delivery made on the
<br />
<br />day of sale shall be construed as equivalent to delivery at
<br />
<br />the time of sale.
<br />
<br />Every person, firm or corporation claiming exemption
<br />
<br />from the provision of this subsection on the ground that he
<br />
<br />or it is delivering goods, wares, or merchandise previously
<br />
<br />sold to the customer, shall, upon request of any police, tax
<br />
<br />or revenue officer, furnish evidence of his or its claim other
<br />
<br />than his or its mere statement, which evidence may be an
<br />
<br />invoice or signed order describing the goods, wares or mer-
<br />
<br />chandise involved, and the amount and price thereof, and
<br />
<br />failure to furnish such evidence shall be sufficient ground for
<br />
<br />charging the person operating the vehicle with a violation
<br />
<br />of this subsection; and in any prosecution for a violation of
<br />
<br />this subsection, the claim aforesaid must be corroborated by
<br />
<br />satisfactory evidence.
<br />
<br />Every person, firm or corporation violating any provision
<br />
<br />of this subsection shall be guilty of a misdemeanor, and,
<br />
<br />upon conviction, shall be fined not less than twenty-five nor
<br />
<br />more than one hundred dollars for each offense, and each
<br />
<br />day's violation of any provision of this subsection shall be
<br />
<br />deemed a separate offense.
<br />
<br />100 (c) Peddlers — Producers Tag.
<br />
<br />1. No city license shall be required of peddlers of ice,
<br />
<br />wood, meat, milk, butter, eggs, poultry, fish, oysters, game,
<br />
<br />vegetables, fruits, or other family supplies of a perish-
<br />
<br />able nature grown or produced by them and not purchased by
<br />
<br />them for sale.
<br />
<br />2. But every such peddler of family supplies of a perish-
<br />
<br />able nature grown or produced by him and not purchased by
<br />
<br />him for sale shall on or before January first of each year
<br />
<br />file with the Commissioner of Revenue of this city a certifi-
<br />
<br />cate under oath in which shall be given the name and post
<br />
<br />office address of the applicant, the location of the land on
<br />
<br />which the family supplies of a perishable nature are pro-
<br />
<br />duced, or are to be produced, whether the applicant is the
<br />
<br />owner thereof, or renter, and in the latter case, the name of
<br />
<br />the landlord or owner and the time from which and to which
<br />
<br />the lease is to run.
<br />
<br />3. Upon receipt of such certificate and such other evi-
<br />
<br />dence under oath as may be sufficient to establish the fact
<br />
<br />that the applicant is entitled to the certificate, the Com-
<br />
<br />missioner of Revenue shall furnish to such peddler a tag
<br />
<br />suitable to be displayed on his vehicle, on which tag shall be
<br />
<br />printed "City of Charlottesville Producer No. ..............." to-
<br />
<br />gether with the year for which issued, which tag such pro-
<br />
<br />ducer or grower shall display conspicuously on his vehicle
<br />
<br />in a position that can be easily read at all times while such
<br />
<br />producer or grower is engaged in peddling within this city.
<br />
<br />The Commissioner of the Revenue may administer the oaths
<br />
<br />required by this subsection.
<br />
<br />4. Any officer charged with the enforcement of the li-
<br />
<br />cense ordinances of this city may at any time question any
<br />
<br />peddler claiming exemption from city license taxation and
<br />
<br />may require of such peddler an affidavit in support of any
<br />
<br />claim made by such peddler that the produce then in or on
<br />
<br />his vehicle was grown or produced by him.
<br />
<br />5. The word "peddler" or "peddlers", as used in this
<br />
<br />subsection shall be construed as including their bona fide
<br />
<br />employees.
<br />
<br />6. Any peddler failing to display such tag in violation
<br />
<br />of this subsection, or making any false statement in the
<br />
<br />certificate or affidavit aforesaid, or by permitting the tag
<br />
<br />obtained by him to be used in the sale of any family supplies
<br />
<br />of a perishable nature not grown or produced by him, shall
<br />
<br />upon conviction, be fined not less than five dollars nor more
<br />
<br />than twenty-five dollars for each offense, and upon failure
<br />
<br />to pay the said fine shall be confined in the city jail for not
<br />
<br />less than ten days nor more than thirty days.
<br />
<br />101. Physicians.
<br />
<br />See § 16.
<br />
<br />102. Planing Mill and Sash, Blind and Door Factory.
<br />
<br />On every license to a person or firm conducting a planing
<br />
<br />mill, the tax shall be fifty dollars ($50).
<br />
<br />On every person or firm carrying on a sash, blind and door
<br />
<br />factory, the tax shall be thirty-five dollars ($35).
<br />
<br />But if a person or firm conduct a sash, door and blind fac-
<br />
<br />tory in combination with a planing mill, the tax shall be
<br />
<br />seventy-five dollars ($75).
<br />
<br />103. Plumbers.
<br />
<br />On every license to a plumber the tax shall be twenty-five
<br />
<br />dollars ($25). This section shall apply to all persons, firms
<br />
<br />or corporations who do plumbing, gas-fitting, steam and hot
<br />
<br />water heating.
<br />
<br />104. Printing Office — Job.
<br />
<br />On every license to a person, firm or corporation to con-
<br />
<br />duct a job printing office the tax shall be twenty-five dollars
<br />
<br />($25).
<br />
<br />105. Publishers.
<br />
<br />On every non-resident person, firm or corporation publish-
<br />
<br />ing a city directory, book, pamphlet, fire alarm or telephone
<br />
<br />directory, theatrical program, display card, desk blotter,
<br />
<br />hotel register or any other medium or device, other than reg-
<br />
<br />ular newspapers or periodicals entered at the Charlottesville
<br />
<br />post-office as second class matter, used or employed for ad-
<br />
<br />vertising matter of any kind other than that of the person,
<br />
<br />firm or corporation issuing the same, shall pay a special li-
<br />
<br />cense tax of twenty-five dollars ($25).
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