66 2
<br />TAXES ON LICENSES 17
<br />61. (a) Peddlers.
<br />Any person who shall carry from place to place, any goods,
<br />wares, or merchandise, and offer to sell or barter the same, or
<br />actually sell or barter the same, shall be deemed a peddler,
<br />and any person licensed as a peddler may sell any personal
<br />property a merchant may sell, or he may exchange the same
<br />for other articles.
<br />A peddlers' license shall not be transferable, and any
<br />person so licensed shall endorse his name on said license, and
<br />such license shall confer aut'hority to sell within the City of
<br />Charlottesville.
<br />Any peddler who shall peddle for sale or sell or barter
<br />without a license shall be guilty of a misdemeanor and on
<br />conviction thereof shall be fined not less than twenty-five dol-
<br />lars, and not more than one hundred c -•Lars for each offense;
<br />and any person selling or offering to sell a6 a peddler shall ex-
<br />hibit his license on demand of any citizen of this city; and
<br />upon his failure or refusal to do so he shall be subject to the
<br />penalties for peddling without a license.
<br />All persons who do not keep a regular place of business
<br />(whether it be a house or a vacant lot, or elsewhere), open at
<br />all times in regular business hours and at the same place, who
<br />shall offer for sale goods, wares and merchandise, shall be
<br />deemed peddlers under this section. All persons who keep a
<br />regular place of business, open at all times in regular hours
<br />and at the same place, who shall elsewhere than at such place
<br />of business, personally, or through their agent, offer for sale
<br />or sell, and at the time of such offering for sale, deliver goods,
<br />wares and merchandise, shall also be deemed peddlers as above,
<br />but this section shall not apply to those who sell or offer for
<br />sale in person or by their employees, ice, wood, meats, milk,
<br />butter, eggs, poultry, fish, oysters, game, vegetables, fruit or
<br />other family supplies of a perishable nature grown or produced
<br />by them and not purchased by them for sale.
<br />For the privilege of peddling or bartering in the City of
<br />Charlottesville, there shall be paid one hundred dollars for
<br />each person so engaged or employed in the City of Charlottes-
<br />ville, when he travels on foot, and when he peddles otherwise
<br />than on foot, the tax shall be two hundred dollars, except that
<br />tax on peddlers of ice, wood, meat, milk, butter, eggs, poultry,
<br />fish, oysters, game, vegetables, fruit or other family supplies of
<br />a perishable nature not grown or produced by them, shall be
<br />18 CITY OF CHARLOTTESVILLE
<br />fifty dollars for each vehicle used in such peddling in the City
<br />of Charlottesville.
<br />Every vehicle used in peddling as aforesaid shall have
<br />conspicuously displayed thereon the name of the peddler using
<br />the same, together with the street and number, city and state
<br />of his residence.
<br />Nothing in this section shall be construed to require of any
<br />farmer a peddler's license for the privilege of selling or peddling
<br />farm products, wood, or charcoal grown or produced by him.
<br />Every license issued under this section shall expire on the
<br />thirtieth day of April of each year. No license issued under this
<br />section shall be prorated.
<br />The license taxes imposed by this subsection shall not
<br />apply to any peddler who is covered by subsection (b) of this
<br />section, and who sells to licensed dealers or retailers only.
<br />61. (b) Peddlers of Goods, Wares or Merchandise Who Sell
<br />to Licensed Dealers.
<br />There is hereby imposed an annual city license tax on
<br />every person, firm or corporation, (other than a distributor
<br />and/or vendor of motor vehicle fuels and petroleum products,
<br />tobacco, or seafood, a farmer, a farmer's cooperative associa-
<br />tion, a producer, or a manufacturer taxable on capital by the
<br />State of Virginia) , who or which peddles goods, wares, and
<br />merchandise by selling and delivering the same at the same
<br />time to licensed dealers or retailers at other than a definite
<br />place of business operated by the seller.
<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 issued
<br />quarterly, nor shall it be transferable, nor shall the tax be sub-
<br />ject to proration.
<br />Every vehicle used by any licensee hereunder shall have
<br />conspicuously displayed thereon the name of the person, firm
<br />or corporation using the same, with the post office address of
<br />the licensee, and the license hereby required shall be conspicu-
<br />ously displayed on each vehicle where used in such business.
<br />Every person, firm or corporation claiming to be a distribu-
<br />tor and/or vendor of motor vehicle fuels and petroleum pro-
<br />ducts, a farmer, a dealer in forest products or tobacco, or sea-
<br />food, a producer, or a manufacturer taxable on capital by the
<br />TAXES ON LICENSES 19
<br />State of Virginia, and selling and delivering at the same time,
<br />or offering to sell and deliver at the same time, to licensed
<br />dealers or retailers, such goods, wares or merchandise, shall,
<br />upon request of any police, tax or revenue officer furnish evi-
<br />dence of his or its claim other than his or its mere statement,
<br />that he or it is exempt from the provisions of this subsection,
<br />and failure to furnish such evidence shall be sufficient ground
<br />for charging the person operating the vehicle with the viola-
<br />tion of this subsection; and in any prosecution for a violation of
<br />this subsection, the claim aforesaid must be corroborated by
<br />satsfactory evidence. The exemption hereby accorded a distrib-
<br />utor and/or vendor of motor vehicle fuels and petroleum pro-
<br />ducts and a dealer in forest products or tobacco, is restricted to
<br />;uch peddling of motor vehicle fuels and petroleum products
<br />end forest products, and tobacco; and in the case of a farmer,
<br />producer, or a manufacturer taxable on capital by this state,
<br />:he exemption is restricted to such peddling of goods, wares
<br />and merchandise actually manufactured, produced or grown by
<br />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, or
<br />offer to sell, goods, wares, or merchandise to licensed dealers
<br />or retailers, and at the same time of such sale or exposure for
<br />sale, shall deliver, or offer to deliver, the goods, wares, or mer-
<br />chandise to the buyer, and any delivery made on the day of
<br />sale shall be construed as equivalent to delivery at the time of
<br />sale.
<br />Every person, firm or corporation claiming exemption from
<br />the provision of this subsection on the ground that he or it is
<br />delivering goods, wares, or merchandise previously sold to
<br />the customer, shall, upon request of any police, tax or revenue
<br />officer, furnish evidence of his or its claim other than his or its
<br />mere statement, which evidence may be an invoice or signed
<br />order describing the goods, wares, or merchandise involved,
<br />and the amount and price thereof, and failure to furnish such
<br />evidence shall be sufficient ground for charging the person
<br />operating the vehicle with a violation of this subsection; and
<br />in any prosecution for a violation of this subsection, the claim
<br />aforesaid must be corroborated by satisfactory evidence.
<br />Every person, firm or corporation violating any provision
<br />of this subsection shall be guilty of a misdemeanor and, upon
<br />20 CITY OF CHARLOTTESVILLE
<br />conviction_, shall be fined not less than twenty-five nor more
<br />than one hundred dollars for each offense, and each day's viola-
<br />tion of any provision of this subsection shall be deemed a sepa-
<br />rate offense.
<br />61. (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 them
<br />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 by
<br />him for sale shall on or before January first of each year file
<br />with the Commissioner of Revenue of this city a certificate in
<br />duplicate under oath in which shall be given the name and
<br />post office address of the applicant, the location of the land on
<br />which the family supplies of a perishable nature are produced,
<br />or are to be produced, whether the applicant is the owner
<br />thereof, or renter, and in the latter case, the name of the land-
<br />lord or owner and the time from which and to which the lease
<br />is to run.
<br />3. Upon receipt of such certificate and such other evidence
<br />under oath as may be sufficient to establish the fact that the
<br />applicant is entitled to the certificate, the Commissioner of
<br />Revenue shall endorse on one copy of such certificate the fact
<br />and date of its filing, and shall deliver such copy to the appli-
<br />cant, and such applicant shall thereafter at all times while he
<br />is engaged in peddling within this city, have such copy in his
<br />possession and upon request by any officer of the City charged
<br />with enforcing of the license ordinance, exhibit such certificate.
<br />The Commissioner of Revenue may administer the oaths re-
<br />quired by this subsection.
<br />4. Any officer charged with the enforcement of the license
<br />ordinance of this city may at any time question any peddler
<br />claiming exemption from city license taxation and may require
<br />of such peddler an affidavit in support of any claim made by
<br />such peddler that the produce then in or on his vehicle was
<br />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 />
|