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<br />Every person, film or corporation claiming to be a distributor and/or
<br />vendor of motor vehicle fuels and petroleum products, a farmer, a dealer
<br />in forest products or tobacco, or seafood, a producer, or a manufacturer
<br />taxable on capital by the State of Virginia, and selling and delivering at the
<br />same time, or offering to sell and deliver at the same. time, to licensed
<br />dealers or retailers, such goods, wares or merchandise; shall upon request
<br />of any police, tax or revenue officer furnish evidence of his or its claim
<br />other than his or its mere statement, that he or it is 'exempt from the
<br />provisions of this subsection, and failure to furnish such evidence shall be
<br />sufficient ground for charging the person operating the vehicle with the
<br />violation of this subsection; and in any prosecution for a violation of this
<br />subsection, the claim aforesaid must be corroborated by satisfactory evi-
<br />dence. The exemption hereby accorded a distributor and/or vendor of
<br />motor vehicle fuels and petroleum products and a dealer in forest products
<br />or tobacco, is restricted to such peddling of motor vehicle fuels and petrol-
<br />eum products and forest products, and tobacco; and in the case of a farmer,
<br />a producer, or a manufacturer taxable on capital by this state, the exemp-
<br />tion is restricted to such peddling of goods, wares and merchandise actually
<br />manufactured, produced or grown by the seller.
<br />A peddler within the meaning of this subsection, is any person, firm,.
<br />or corporation, with or which, at other than a definite place of business
<br />operated by the seller, shall sell, or offer to sell, goods, wares, or merchan-
<br />dise to licensed dealers or retailers, and at the same time of such sale or.
<br />exposure for sale, shall deliver, or offer to deliver, the goods, wares, or
<br />merchandise to the buyer, and any delivery made on the day of sale shall
<br />be construed as equivalent to delivery at the time of sale.
<br />Every person, firm or corporation claiming exemption from the pro-
<br />vision of this subsection on the ground that he or it is delivering goods,
<br />wares, or merchandise previously sold to the customer, shall, upon request
<br />of any police, tax or revenue officer, furnish evidence of his or its claim
<br />other than his or its mere statement, which evidence may be an invoice,
<br />and the amount and price thereof, and failure to furnish such evidence
<br />shall be sufficient ground for charging the person operating the vehicle
<br />with a violation of this subsection; and in any prosecution for a violation
<br />of this subsection, the claim aforesaid must be corroborated by satisfactory
<br />evidence.
<br />Every person, firm or corporation violating any provision of this sub-
<br />section shall be guilty of a misdemeanor and, upon conviction, shall be
<br />fined not less than twenty-five nor more than one hundred dollars for each
<br />offense, and each day's violation of any provision of this subsection shall
<br />be deemed a separate offense.
<br />62. (c) Peddlers Producers' Certificate.
<br />1. No city license shall be required of peddlers of ice, wood, meat,
<br />milk, butter, eggs, poultry, fish, oysters, game, vegetables, fruit, or other
<br />family supplies of a perishable nature grown or produced by them and not
<br />purchased by them for sale.
<br />2. But every such peddler of family supplies of a perishable nature
<br />grown or produced by him and not purchased by him for sale shall on or
<br />before January first of each year file with the Commissioner of Revenue of
<br />this city a certificate in duplicate under oath in which shall be given the
<br />name and post office address of the applicant, the location of the land on
<br />which the family supplies of a perishable nature are produced, or are to
<br />be produced whether the applicant is the owner thereof, or renter, and in
<br />the latter case, 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 evidence under
<br />oath as may be sufficient to establish the fact that the applicant is entitled
<br />to the certificate, the Commissioner of Revenue shall endorse on one copy
<br />of such certificate the fact and date of its filing, and shall deliver such copy
<br />to the applicant, and such applicant shall thereafter at all times while he
<br />is engaged in peddling within this city, have such copy in his possession
<br />and upon request by an officer of the City charged with enforcing of the
<br />license ordinance, exhibit such certificate. The Commissioner of Revenue
<br />may administer the oaths required by this subsection.
<br />4. Any officer charged with the enforcement of the license ordinance
<br />of this city may at any time question any peddler claiming exemption from
<br />city license taxation and may require of such peddler an affidavit in support
<br />of any claim made by such peddler that the produce then in or on his
<br />vehicle was grown or produced by him.
<br />5. The word "peddler" or "peddlers," as used in this subsection shall
<br />be construed as including their bona fide employees.
<br />6. Any peddler failing to exhibit such certificate in violation of
<br />this subsection, or making any false statement in the certificate or affi-
<br />davit aforesaid, or by permitting the certificate obtained by him to be
<br />used in the sale of any family supplies of a perishable nature not grown
<br />or produced by him, shall upon conviction, be fined not less than five
<br />dollars nor more than fifty dollars for each offense, and upon failure to
<br />pay the said fine shall be confined in the city jail for not less than ten
<br />days nor more than thirty days.
<br />63. Photographers.
<br />Every person, firm or corporation engaged in the business as a pho-
<br />tographer shall pay a license tax of ----------------__.__-_____$25.00, and where the
<br />gross receipts exceed $2,000.00 the tax shall be 30c on each $100.00 in
<br />addition thereto.
<br />All persons canvassing this city for copying pictures of any descrip-
<br />tion shall pay a license tax of one hundred fifty dollars ($150-00). Any
<br />itinerant daguerrean or photographic artist, or any person taking orders
<br />in this city on the ticket or other plan for photographs to be delivered
<br />or furnished by photographers shall pay a license tax of one hundred
<br />fifty dollars ($150.00), provided, that said license shall not be required
<br />of persons taking orders for photographs licensed by this city and having
<br />a fixed place of business in this city.
<br />64. Plumbers.
<br />Every person, firm or corporation engaged in operating as a plumber
<br />shall pay a license tax of ------------------------ $25.00, and where the gross receipts
<br />exceed $2,000.00 the tax shall be 10c on each $100.00 in addition thereto.
<br />All gross receipts for plumbing contracting shall be reported and taxed
<br />under this section, and a separate contractor's license shall not be required.
<br />' 65 Potato Chip Manufacturers.
<br />Every person, firm or corporation engaged in the manufacture of
<br />potato chips shall pay a license tax of---- ---------------- $25.00, and where the
<br />gross receipts exceed $2,000.00 the tax shall be 10c on each $100.00 in
<br />addition thereto.
<br />66. Printing Office—Job.
<br />On every person, firm or corporation engaged in the business of oper-
<br />ating a printing establishment the tax shall be -------------------------------- $25.00,
<br />and where the gross receipts exceed $2,000.00 the tax shall be 22c on
<br />each $100.00 in addition thereto.
<br />67. Professional Occupations.
<br />Every person conducting or engaging in any of the following pro-
<br />fessional occupations in this City shall pay for the privilege an annual
<br />licensetax of--------------------------------------------------------------------------------------$25.00
<br />and where the gross receipts, fees or commissions during the preceding
<br />calendar year exceeded $2,500.00 the license tax shall be 75c on each
<br />$100.00 in addition thereto.
<br />REAL ESTATE SALESMEN SHALL BE CONSIDERED
<br />MEMBERS OF THE RESPECTIVE REAL ESTATE FIRMS. THE
<br />GROSS RECEIPTS, FEES OR COMMISSIONS OF AMY FIRM
<br />MAY FOR THE PURPOSF of THIS SECTION BE DIVIDED
<br />AMONG THE MEMBERS OR ASSOCIATES OF SAID FIRM OR
<br />CORPORATION TO SECURE A LICENSE HEREUNDER.
<br />THE COMMISSIONER OF REVENUE SHALL NOT ISSUE
<br />A LICENSE TO ANY PERSON, FIRM OR SALESMAN UNTIL
<br />SUCH PERSON, FIRM OR SALESMAN SHALL FRODUCE A
<br />LICENSE ISSUED BY THE VIRGINIA REAL ESTATE COMMISSION
<br />SHOWING THAT SUCH PERSON$ FIRM OR SALESMAN HAS DULY
<br />QUALIFIED TO DO BUSINESS IN VIRGINIA.
<br />IT SHALL BE THE DUTY OF SUCH PERSON, FIPM OR
<br />CORPORATION WH,O OBTAINS A LICENSE TO ACT AS A REAL
<br />ESTATE AGENT TO REPORT IN WRITING TO THE COMMISSIOW.R
<br />OF REVENUE, THE NAME OR NAMES OF EACH PERSON ADVER—
<br />TISED, EMPLOYED OR IN ANY WAY CONNECTED WITH SUCH
<br />PERSON, FIRM OR CORPORATION AS A SALESMAN,
<br />A SINGLE LICENSE MAY BE ISSUED FOR TWO OR MORE
<br />OF THE FOLLOWING OCCUPATIONS:
<br />A public accountant
<br />An advertising agent or firm
<br />An air conditioning engineer
<br />An appraiser or evaluator of real estate for others for compensation
<br />An architect, landscaper
<br />An artist
<br />An assayer
<br />An attorney-at-law
<br />An auditing company or firm
<br />A bondsman r
<br />A blue printer
<br />A bookkeeper, public
<br />A chemical engineer
<br />A chemist
<br />A chiropractor
<br />A chiropodist
<br />A civil engineer
<br />A CLAIM ADJUSTER
<br />A DETECTIVE
<br />A consulting engineer
<br />A collection agent or agency
<br />A common crier
<br />A commission merchant, including a tobacco warehouse ( but not a
<br />dealer in or buyer of leaf tobacco)
<br />A contracting engineer
<br />A dentist
<br />A doctor of medicine
<br />An electrical engineer
<br />A homeopathist
<br />An industrial engineer
<br />A land agent, rental agent
<br />A lumber measurer
<br />A manufacturer's agent
<br />A mercantile agent or agency
<br />A merchandise broker
<br />A mechanical engineer
<br />A metallurgist
<br />A mining engineer
<br />A money lender, loan or mortgage company ( other tl
<br />building and 'loan associations)
<br />A naturopathist
<br />A neurologist
<br />An oculist
<br />An optometrist or optician
<br />An orthodontist
<br />An osteopath
<br />A patent attorney or patent agent
<br />A physician
<br />A physiotherapist
<br />A public relations counselor
<br />A public stenographer
<br />A furnisher of publicity service booking agent, concert
<br />A radio engineer
<br />A recorder of proceedings in any court, commission or
<br />zation
<br />A refrigerator engineer
<br />A sculptor
<br />A surveyor
<br />A tree surgeon
<br />A sales agent or agency
<br />A veterinarian
<br />Other professional occupations
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