1945 ORDINANCES - Laserfiche WebLink

Home Browse Search

Corrected and formatted from the uploaded text. 98. (b) Peddlers of Goods, Wares or Merchandise Who Sell to Licensed Dealers. There is hereby imposed an annual city license tax on every person, firm and corporation, (other than a distributor and/or vendor of motor vehicle fuels and petroleum products, tobacco, or seafood, a farmer, a farmers' cooperative association, a producer, or a manufacturer taxable on capital by the State of Virginia, or a distributor of manufactured goods paying a State license tax on his purchases), who or which peddles goods, wares, and merchandise by selling and delivering the same at the same time to licensed dealers or retailers at other than a definite place of business operated by the seller. The annual city license tax hereby imposed, as aforesaid, on every such person, firm or corporation, peddling, as aforesaid, is in the sum of one hundred dollars, for each vehicle used in such business, and the said license shall not be issued quarterly, nor shall it be transferable, nor shall the tax be subject to proration. Every vehicle used by any licensee hereunder shall have conspicuously displayed thereon the name of the person, firm or corporation using the same, with the post office address of the licensee, and the license hereby required shall be conspicuously displayed on each vehicle where used in such business. Every person, firm or corporation claiming to be a distributor and/or vendor of motor vehicle fuels and petroleum products, a farmer, a dealer in forest products or tobacco, or seafood, a producer, or a manufacturer taxable on capital by the State of Virginia, and selling and delivering at the same time, or offering to sell and deliver at the same time, to licensed dealers or retailers, such goods, wares or merchandise, shall, upon request of any police, tax or revenue officer furnish evidence of his or its claim other than his or its mere statement, that he or it is exempt from the provisions of this subsection, and failure to furnish such evidence shall be sufficient ground for charging the person operating the vehicle with the violation of this subsection; and in any prosecution for a violation of this subsection, the claim aforesaid must be corroborated by satisfactory evidence. The exemption hereby accorded a distributor and/or vendor of motor vehicle fuels and petroleum products and a dealer in forest products or tobacco, is restricted to such peddling of motor vehicle fuels and petroleum products and forest products, and tobacco; and in the case of a farmer, a producer, or a manufacturer taxable on capital by this State, the exemption is restricted to such peddling of goods, wares and merchandise actually manufactured, produced or grown by the seller. A peddler, within the meaning of this subsection, is any person, firm, or corporation, which, at other than a definite place of business operated by the seller, shall sell, or offer to sell, goods, wares, or merchandise to licensed dealers or retailers, and at the same time of such sale or exposure for sale, shall deliver, or offer to deliver, the goods, wares, or merchandise to the buyer, and any delivery made on the day of sale shall be construed as equivalent to delivery at the time of sale. Every person, firm or corporation claiming exemption from the provision of this subsection on the ground that he or it is delivering goods, wares, or merchandise previously sold to the customer, shall, upon request of any police, tax or revenue officer, furnish evidence of his or its claim other than his or its mere statement, which evidence may be an invoice or signed order describing the goods, wares, or merchandise involved, and the amount and price thereof, and failure to furnish such evidence shall be sufficient ground for charging the person operating the vehicle with a violation of this subsection; and in any prosecution for a violation of this subsection, the claim aforesaid must be corroborated by satisfactory evidence. Every person, firm, or corporation violating any provision of this subsection shall be guilty of a misdemeanor, and, upon conviction, shall be fined not less than twenty-five nor more than one hundred dollars for each offense, and each day's violation of any provision of this subsection shall be deemed a separate offense. 98. (c) Peddlers—Producers' Certificate. 1. No city license shall be required of peddlers of ice, wood, meat, milk, butter, eggs, poultry, fish, oysters, game, vegetables, fruit, or other family supplies of a perishable nature grown or produced by them and not purchased by them for sale. 2. But every such peddler of family supplies of a perishable nature grown or produced by him and not purchased by him for sale shall on or before January first of each year file with the Commissioner of Revenue of this city a certificate in duplicate under oath in which shall be given the name and post office address of the applicant, the location of the land on which the family supplies of a perishable nature are produced, or are to be produced, whether the applicant is the owner thereof, or renter, and in the latter case, the name of the landlord or owner and the time from which and to which the lease is to run. 3. Upon receipt of such certificate and such other evidence under oath as may be sufficient to establish the fact that the applicant is entitled to the certificate, the Commissioner of Revenue shall endorse on one copy of such certificate the fact and date of its filing, and shall deliver such copy to the applicant, and such applicant shall thereafter at all times while he is engaged in peddling within this city, have such copy in his possession and upon request by any officer of the City charged with enforcing of the license ordinance, exhibit such certificate. The Commissioner of Revenue may administer the oaths required by this subsection. 4. Any officer charged with the enforcement of the license ordinance of this city may at any time question any peddler claiming exemption from city license taxation and may require of such peddler an affidavit in support of any claim made by such peddler that the produce then in or on his vehicle was grown or produced by him. 5. The word "peddler" or "peddlers", as used in this subsection shall be construed as including their bona fide employees. 6. Any peddler failing to exhibit such certificate in violation of this subsection, or making any false statement in the certificate or affidavit aforesaid, or by permitting the certificate obtained by him to be used in the sale of any family supplies of a perishable nature not grown or produced by him, shall upon conviction, be fined not less than five dollars nor more than fifty dollars for each offense, and upon failure to pay the said fine shall be confined in the city jail for not less than ten days nor more than thirty days. 99. Pen and Pencil Manufacture. Every person, firm or corporation manufacturing pens or pencils shall pay a specific license tax of seventy-five dollars ($75) per annum. 100. Physicians. See § 14. 101. Planing Mill and Sash, Blind and Door Factory. On every license to a person or firm conducting a planing mill, the tax shall be fifty dollars ($50). On every person or firm carrying on a sash, blind or door factory, the tax shall be thirty-five dollars ($35). But if a person or firm conduct a sash, door and blind factory in combination with a planing mill, the tax shall be seventy-five dollars ($75). 102. Plumbers. On every license to a plumber the tax shall be twenty-five dollars ($25). This section shall apply to all persons, firms or corporations who do plumbing, gas-fitting, steam and hot water fitting. The license required by this section shall not be construed to include plumbing contracting, and every person doing plumbing work on a contracting basis shall also be required to secure a contractors' license as heretofore provided. 103. Printing Office—Job. (a) On each and every printing establishment or business using two or more machines of any make or description for the purpose of setting type .................... $100.00 Where less than two machines are used ......................................... 50.00 Where typesetting is performed exclusively by hand ............................ 50.00 (b) Where book-binding except quarter-bound work is done in addition to printing $25.00 in addition to the license tax charged for job printing. 104. Publishers. On every non-resident person, firm or corporation publishing a city directory, book, pamphlet, fire alarm or telephone directory, theatrical program, display cards, desk blotter, hotel register, or any other medium or device, other than regular newspapers or periodicals entered at the Charlottesville post office as second class matter, used or employed for advertising matter of any kind other than that of the person, firm or corporation issuing the same, shall pay a special license tax of twenty-five dollars ($25). 105. Restaurants. Any person who shall cook, or otherwise furnish for compensation, diet or refreshments of any kind, for casual visitors at his house, for consumption therein, and who does not furnish lodging to such person, and who is not the keeper of a hotel, shall be deemed to keep a restaurant. Any person who shall sell soft drinks from a soda fountain shall also be deemed to keep a restaurant. Every person who shall keep a restaurant within the meaning of this section shall pay for the privilege an annual license tax of $20.00, plus an additional tax in each case at the rate of 40¢ per $100.00 on all sales made by him during the next preceding calendar year, in excess of $1,000.00. The license tax on every restaurant keeper beginning business shall be $20.00 plus additional tax in each case at the rate of 40¢ per $100.00 on all sales in excess of $1,000.00 which it is estimated he will make from the time he commenced business to the following May 1st. Every restaurant keeper shall keep accurate daily records of all sales, which records shall at all times be open to the inspection of the Commissioner of Revenue of this City or license inspector. 106. Shoemakers. On every person or firm conducting a shop for the repair or manufacturing of shoes, boots, etc., the license tax shall be $2.50 for each bench without machine; with machine $15.00 for each bench and operator.