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60. (a) Peddlers.
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<br />Any person who shall carry from place to place, any goods,
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<br />wares, or merchandise, and offer to sell or barter the same, or
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<br />actually sell or barter the same, shall be deemed a peddler,
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<br />and any person licensed as a peddler may sell any personal
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<br />property a merchant may sell, or he may exchange the same
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<br />for other articles.
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<br />A peddlers' license shall not be transferable, and any
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<br />person so licensed shall endorse his name on said license, and
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<br />such license shall confer authority to sell within the City of
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<br />Charlottesville.
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<br />Any peddler who shall peddle for sale or sell or barter
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<br />without a license shall be guilty of a misdemeanor and on
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<br />conviction thereof shall be fined not less than twenty-five dol-
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<br />lars, and not more than one hundred dollars for each offense;
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<br />and any person selling or offering to sell as a peddler shall ex-
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<br />hibit his license on demand of any citizen of this city; and
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<br />upon his failure or refusal to do so he shall be subject to the
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<br />penalties for peddling without a license.
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<br />All persons who do not keep a regular place of business
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<br />(whether it be a house or a vacant lot, or elsewhere), open at
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<br />all times in regular business hours and at the same place, who
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<br />shall offer for sale goods, wares and merchandise, shall be
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<br />deemed peddlers under this section. All persons who keep a
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<br />regular place of business, open at all times in regular hours
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<br />and at the same place, who shall elsewhere than at such place
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<br />of business, personally, or through their agent, offer for sale
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<br />or sell, and at the time of such offering for sale, deliver goods,
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<br />wares and merchandise, shall also be deemed peddlers as above,
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<br />but this section shall not apply to those who sell or offer for
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<br />sale in person or by their employees, ice, wood, meats, milk,
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<br />butter, eggs, poultry, fish, oysters, game, vegetables, fruit or
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<br />other family supplies of a perishable nature grown or produced
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<br />by them and not purchased by them for sale.
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<br />For the privilege of peddling or bartering in the City of
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<br />Charlottesville, there shall be paid one hundred dollars for
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<br />each person so engaged or employed in the City of Charlottes-
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<br />ville, when he travels on foot, and when he peddles otherwise
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<br />than on foot, the tax shall be two hundred dollars, except that
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<br />tax on peddlers of ice, wood, meat, milk, butter, eggs, poultry,
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<br />fish, oysters, game, vegetables, fruit or other family supplies of
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<br />a perishable nature not grown or produced by them, shall be
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<br />fifty dollars for each vehicle used in such peddling in the City
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<br />of Charlottesville.
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<br />Every vehicle used in peddling as aforesaid shall have
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<br />conspicuously displayed thereon the name of the peddler using
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<br />the same, together with the street and number, city and state
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<br />of his residence.
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<br />Nothing in this section shall be construed to require of any
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<br />farmer a peddler's license for the privilege of selling or peddling
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<br />farm products, wood, or charcoal grown or produced by him.
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<br />Every license issued under this section shall expire on the
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<br />thirtieth day of April of each year. No license issued under this
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<br />section shall be prorated.
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<br />The license taxes imposed by this subsection shall not
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<br />apply to any peddler who is covered by subsection (b) of this
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<br />section, and who sells to licensed dealers or retailers only.
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<br />60. (b) Peddlers of Goods, Wares or Merchandise Who Sell
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<br />to Licensed Dealers.
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<br />There is hereby imposed an annual city license tax on
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<br />every person, firm or corporation, (other than a distributor
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<br />and/or vendor of motor vehicle fuels and petroleum products,
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<br />tobacco, or seafood, a farmer, a farmer's cooperative associa-
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<br />tion, a producer, or a manufacturer taxable on capital by the
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<br />State of Virginia), who or which peddles goods, wares, and
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<br />merchandise by selling and delivering the same at the same
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<br />time to licensed dealers or retailers at other than a definite
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<br />place of business operated by the seller.
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<br />The annual city license tax hereby imposed, as aforesaid,
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<br />on every such person, firm or corporation, peddling, as
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<br />aforesaid, is in the sum of one hundred dollars, for each ve-
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<br />hicle used in such business, and the said license shall not be
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<br />issued quarterly, nor shall it be transferable, nor shall the tax
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<br />be subject to proration; provided, however, that in the case
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<br />of any person engaged in business as a wholesale merchant
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<br />and purchasing a city wholesale merchant's license who is also
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<br />taxable hereunder, the tax hereby imposed shall be twenty-
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<br />five dollars ($25.00) for each vehicle used in such business.
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<br />Every vehicle used by any licensee hereunder shall have
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<br />conspicuously displayed thereon the name of the person, firm
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<br />or corporation using the same, with the post office address of
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<br />the licensee, and the license hereby required shall be conspicu-
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<br />ously displayed on each vehicle where used in such business.
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<br />Every person, firm or corporation claiming to be a distribu-
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<br />tor and/or vendor of motor vehicle fuels and petroleum pro-
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<br />liniments, on the streets, alleys, or elsewhere in this city, the
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<br />tax shall be fifty dollars ($50) per day, but no such license
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<br />shall be issued except by authority of the Mayor. Provided
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<br />that this tax shall not apply to any person paying merchants'
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<br />license tax.
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<br />53. Merchants Retail.
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<br />Every person, firm or corporation engaged in the busi-
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<br />ness of a retail merchant shall for each separate place of busi-
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<br />ness conducted in the City of Charlottesville pay a license tax
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<br />on all sales made during the preceding calendar year as fol-
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<br />lows:
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<br />If the amount of sales shall not exceed $2,000.00 the tax
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<br />shall be $25.00.
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<br />On all sales over $2,000.00 and not exceeding $100,000.00
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<br />the tax shall be twenty-five cents (25c) on the $100.00 in ex-
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<br />cess of $2,000.00.
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<br />On all sales in excess of $100,000.00 the tax shall be twenty
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<br />cents (20c) on the $100.00.
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<br />Where any person, firm or corporation engaged in the busi-
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<br />ness of a retail merchant makes charges for services rendered
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<br />in connection with such business, including repair work, the
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<br />gross amount received for such services shall be included in the
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<br />sales on which the merchants' license tax is calculated, unless
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<br />a separate license tax is paid to the City in connection with the
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<br />furnishing of such services.
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<br />54. Merchants Wholesale.
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<br />Every person, firm or corporation engaged in the business
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<br />of a wholesale merchant shall for each separate place of busi-
<br />
<br />ness conducted in the City of Charlottesville pay a license tax
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<br />on all purchases made during the preceding calendar year as
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<br />follows:
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<br />If the amount of purchases shall not exceed $10,000.00 the
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<br />tax shall be $75.00.
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<br />On all purchases over $10,000.00 and less than $50,000.00
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<br />the tax shall be thirty cents (30c) on the $100.00 in excess
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<br />of $10,000.00.
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<br />On all purchases in excess of $50,000.00 the tax shall be
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<br />sixteen cents (16c) on the $100.00.
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<br />TAXES ON LICENSES IV
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<br />ducts, a farmer, a dealer in forest products or tobacco, or sea-
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<br />food, a producer, or a manufacturer taxable on capital by the
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<br />State of Virginia, and selling and delivering at the same time,
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<br />or offering to sell and deliver at the same time, to licensed
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<br />dealers or retailers, such goods, wares or merchandise, shall,
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<br />upon request of any police, tax or revenue officer furnish evi-
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<br />dence of his or its claim other than his or its mere statement,
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<br />that he or it is exempt from the provisions of this subsection,
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<br />and failure to furnish such evidence shall be sufficient ground
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<br />for charging the person operating the vehicle with the viola-
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<br />tion of this subsection; and in any prosecution for a violation of
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<br />this subsection, the claim aforesaid must be corroborated by
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<br />satisfactory evidence. The exemption hereby accorded a distrib-
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<br />utor and/or vendor of motor vehicle fuels and petroleum pro-
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<br />ducts and a dealer in forest products or tobacco, is restricted to
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<br />such peddling of motor vehicle fuels and petroleum products
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<br />and forest products, and tobacco; and in the case of a farmer,
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<br />a producer, or a manufacturer taxable on capital by this state,
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<br />the exemption is restricted to such peddling of goods, wares
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<br />and merchandise actually manufactured, produced or grown by
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<br />the seller.
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<br />A peddler within the meaning of this subsection, is any
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<br />person, firm, or corporation, who or which, at other than a
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<br />definite place of business operated by the seller, shall sell, or
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<br />offer to sell, goods, wares, or merchandise to licensed dealers
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<br />or retailers, and at the same time of such sale or exposure for
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<br />sale, shall deliver, or offer to deliver, the goods, wares, or mer-
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<br />chandise to the buyer, and any delivery made on the day of
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<br />sale shall be construed as equivalent to delivery at the time of
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<br />sale.
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<br />Every person, firm or corporation claiming exemption from
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<br />the provision of this subsection on the ground that he or it is
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<br />delivering goods, wares, or merchandise previously sold to
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<br />the customer, shall, upon request of any police, tax or revenue
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<br />officer, furnish evidence of his or its claim other than his or its
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<br />mere statement, which evidence may be an invoice or signed
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<br />order describing the goods, wares, or merchandise involved,
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<br />and the amount and price thereof, and failure to furnish such
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<br />evidence shall be sufficient ground for charging the person
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<br />operating the vehicle with a violation of this subsection; and
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<br />in any prosecution for a violation of this subsection, the claim
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<br />aforesaid must be corroborated by satisfactory evidence.
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<br />Every person, firm or corporation violating any provision
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<br />of this subsection shall be guilty of a misdemeanor and, upon
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