|
492
<br />The annual city license tax hereby imposed, as aforesaid,
<br />on every such person, firm or corporation, peddling, as afore-
<br />said, is in the sum of one hundred dollars, for each vehicle
<br />used in such business, and the said license, shall not be is-
<br />sued quarterly, nor shall it be transferable, nor shall the
<br />tax be subject to proration.
<br />Every vehicle used by any licensee hereunder shall have
<br />conspicously displayed thereon the name of the person,
<br />firm or corporation using the same, with the post office ad-
<br />dress of the licensee, and the license hereby required shall
<br />be conspicuously displayed on each vehicle where used in
<br />such business.
<br />Every person, firm or corporation claiming to be a dis-
<br />tributor and/or vendor of motor vehicle fuels and petro-
<br />leum products, a farmer, a dealer in forest products or to-
<br />bacco, or seafood, a producer, or a manufacturer taxable on
<br />capital by the State of Virginia, and selling and delivering
<br />at the same time, or offering to sell and deliver at the same
<br />time, to licensed dealers or retailers, such goods, wares or
<br />merchandise, shall, upon request of any police, tax or reve-
<br />nue officer furnish evidence of his or its claim other than
<br />his or its mere statement, that he or it is exempt from the
<br />provisions of this subsection, and failure to furnish such evi-
<br />dence shall be sufficient ground for charging the person op-
<br />erating the vehicle with the violation of this subsection; and
<br />in any prosecution for a violation of this subsection, the
<br />claim aforesaid must be corroborated by satisfactory evi-
<br />dence. The exemption hereby accorded a distributor and/or
<br />vendor of motor vehicle fuels and petroleum products and
<br />a dealer in forest products or tobacco, is restricted to such
<br />peddling of motor vehicle fuels and petroleum products and
<br />forest products, and tobacco; and in the case of a farmer,
<br />a producer, or a manufacturer taxable on capital by this
<br />state, the exemption is restricted to such peddling of goods,
<br />wares and merchandise actually manufactured, produced
<br />or grown by the seller.
<br />A peddler within the meaning of this subsection, is any
<br />person, firm, or corporation, with or which, at other than a
<br />definite place of business operated by the seller, shall sell,
<br />or offer to sell, goods, wares, or merchandise to licensed
<br />dealers or retailers, and at the same time of such sale or
<br />exposure for sale, shall deliver, or offer to deliver, the goods,
<br />wares, or merchandise to the buyer, and any delivery made
<br />on the day of sale shall be construed as equivalent to delivery
<br />at the time of sale.
<br />Every person, firm or corporation claiming exemption
<br />from the provision of this subsection on the ground that he
<br />or it is delivering goods, wares, or merchandise previously
<br />sold to the customer, shall, upon request of any police, tax
<br />or revenue officer, furnish evidence of his or its claim other
<br />than his or its mere statement, which evidence may be an
<br />invoice or signed order describing the goods, wares, or mer-
<br />chandise involved, and the amount and price thereof, and
<br />failure to furnish such evidence shall be sufficient ground
<br />for charging the person operating the vehicle with a viola-
<br />tion of this subsection; and in any prosecution for a viola-
<br />tion of this subsection, the claim aforesaid must be corrob-
<br />orated by satisfactory evidence.
<br />Every person, firm, or corporation violating any pro-
<br />vision of this subsection shall be guilty of a misdemeanor,
<br />and, upon conviction, shall be fined not less than twenty-five
<br />nor more than one hundred dollars for each offense, and
<br />each day's violation of any provision of this subsection shall
<br />be deemed a separate offense.
<br />99 (c) Peddlers Producers' Certificate.
<br />1. No city license shall be required of peddlers of ice,
<br />wood, meat, milk, butter, eggs, poultry, fish, oysters, game,
<br />vegetables, fruit, or other family supplies of a perishable
<br />nature grown or produced by them and not purchased by
<br />them for sale.
<br />2. But every such peddler of family supplies of a perish-
<br />able nature grown or produced by him and not purchased
<br />by him for sale shall on or before January first of each year
<br />file with the Commissioner of Revenue of this city a certifi-
<br />cate in duplicate under oath in which shall be given the
<br />name and post office address of the applicant, the location
<br />of the land on which the family supplies of a perishable na-
<br />ture are produced, or are to be produced, whether the appli-
<br />cant is the owner thereof, or renter, and in the latter case,
<br />the name of the landlord or owner and the time from which
<br />and to which the lease is to run.
<br />3. Upon receipt of such certificate and such other evi-
<br />dence under oath as may be sufficient to establish the fact
<br />that the applicant is entitled to the certificate, the Commis-
<br />sioner of Revenue shall endorse on one copy of such certifi-
<br />cate the fact and date of its filing, and shall deliver such
<br />copy to the applicant, and such applicant shall thereafter
<br />at all times while he is engaged in peddling within this city,
<br />have such copy in his possession and upon request by any
<br />officer of the City charged with enforcing of the license ordi-
<br />nance, exhibit such certificate. The Commissioner of Reve-
<br />nue may administer the oaths required by this subsection.
<br />4. Any officer charged with the enforcement of the
<br />license ordinance of this city may at any time question any
<br />peddler claiming exemption from city license taxation and
<br />may require of such peddler an affidavit in support of any
<br />claim made by such peddler that the produce then in or on
<br />his vehicle was grown or produced by him.
<br />5. The word "peddler" or "peddlers", as used in this
<br />subsection shall be construed as including their bona fide
<br />employees.
<br />6. Any peddler failing to exhibit such certificate in vio-
<br />lation of this subsection, or making any false statement in
<br />the certificate or affidavit aforesaid, or by permitting the
<br />certificate obtained by him to be used in the sale of any
<br />family supplies of a perishable nature not grown or pro-
<br />duced by him, shall upon conviction, be fined not less than
<br />five dollars nor more than fifty dollars for each offense, and
<br />upon failure to pay the said fine shall be confined in the city
<br />jail for not less than ten days nor more than thirty days.
<br />100. Pen and Pencil Manufacture.
<br />Every person, firm or corporation manufacturing pens
<br />or pencils shall pay a specific license tax of one hundred
<br />dollars ($100.00) per annum. '
<br />101. Physicians.
<br />See § 14.
<br />102. Plumbers.
<br />On every license to a plumber the tax shall be twenty-
<br />five dollars ($25) . This section shall apply to all persons,
<br />firms or corporations who do plumbing, gas -fitting, steam
<br />and hot water fitting.
<br />The license required by this section shall not be con-
<br />strued to include plumbing contracting, and every person
<br />doing plumbing work on a contracting basis shall also be
<br />required to secure a contractors' license as heretofore
<br />provided.
<br />103. Printing Office—Job.
<br />(a) On each and every printing establishment or busi-
<br />ness using two or more machines of any make or descrip-
<br />tion for the purpose of setting type .................. ..........$100.00
<br />Where less than two machines are used ...................... 50.00
<br />Where typesetting is performed exclusively by hand 50.00
<br />(b) Where book -binding except quarter -bound work
<br />is done in addition to printing $25.00 in addition to the
<br />license tax charged for job printing.
<br />104. Repairs.
<br />Each person, firm or corporation conducting the business
<br />of repairing automobiles, bicycles, motorcycles, refrigerat-
<br />ors, radios, washing machines or any other equipment or
<br />appliances, shall pay a license tax which shall be based on
<br />the gross receipts of such person, firm or corporation. The
<br />amount of such tax to be the same which a retail merchant
<br />would pay whose sales equal the gross receipts of such
<br />repairman.
<br />105. Restaurants.
<br />Any person, firm or corporation who shall cook, or other-
<br />wise furnish for compensation, diet or refreshments of any
<br />kind, for casual visitors at his house or place of business,
<br />for consumption therein or thereat, and who does not furn-
<br />ish lodging to such person, and who is not the keeper of a
<br />hotel, and any person who shall sell soft drinks from a
<br />soda fountain shall be deemed to keep a restaurant. On
<br />every license to keep a restaurant the tax shall be as
<br />follows:
<br />If the amount of sales shall not exceed $1,000.00 the
<br />tax shall be $20.00.
<br />On all sales over $1,000.00 and not exceeding $100,-
<br />000.00 the tax shall be forty cents (40c) on the $100.00
<br />in excess of $1,000.00.
<br />On all sales in excess of $100,000.00 the tax shall be
<br />twenty-five cents (25c) on the $100.00 in excess of $100,-
<br />000.00.
<br />100;000.00.
<br />Every restaurant keeper shall keep accurate daily rec-
<br />ords of all sales, which records shall at all times be open to
<br />the inspection of the Commissioner of Revenue or the
<br />License Inspector.
<br />106. Sash, Blind, Door and Other Woodwork Manufacturing.
<br />On every person, firm or corporation manufacturing
<br />sash, blinds, doors, or other woodwork the tax shall be
<br />$75.00, provided, that if the entire output of such materials
<br />manufactured are included in the person, firm or corpora-
<br />tions' merchants' or contractors' license, the tax provided
<br />herein shall not be assessed.
<br />107. Shoemakers.
<br />On every person, firm or corporation conducting a shop
<br />for the repair or manufacturing of shoes, boots, or similar
<br />articles, the license tax shall be as follows: '
<br />If the gross receipts of such person, firm or corporation
<br />do not exceed $5,000.00 the tax shall be $20.00.
<br />On all gross receipts in excess of $5,000.00 the tax shall
<br />be thirty cents (30c) on the $100.00 in excess of $5,000.00.
<br />108. Shooting Gallery.
<br />On every license to keep a shooting gallery, the tax shall
<br />be $10.00 a month.
<br />109. Shows, Circuses, etc.
<br />On a circus, menagerie, tent show, or other such like
<br />exhibition or performance, within the corporate limits of the
<br />city, whether combined or separate, the license tax shall be
<br />one hundred and fifty dollars ($150.00) for the first per-
<br />
|