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Every person, firm or corporation claiming to be a distributor and/or
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<br /> vendor of motor vehicle fuels and petroleum products, a farmer, a dealer
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<br /> in forest products or tobacco, or seafood, a producer, or a manufacturer
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<br /> taxable on capital by the State of Virginia, and selling and delivering at the
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<br /> same time, 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 upon request
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<br /> of any police, tax or revenue officer furnish evidence of his or its claim
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<br /> other than his or its mere statement, that he or it is "exempt from the
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<br /> provisions of this subsection, and failure to furnish such evidence shall be
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<br /> sufficient ground for charging the person operating the vehicle with the
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<br /> violation of this subsection; and in any prosecution for a violation of this
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<br /> subsection, the claim aforesaid must be corroborated by satisfactory evidence.
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<br /> The exemption hereby accorded a distributor and/or vendor of
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<br /> motor vehicle fuels and petroleum products and a dealer in forest products
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<br /> or tobacco, is restricted to such peddling of motor vehicle fuels and petroleum
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<br /> products 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, the exemption
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<br /> is restricted to such peddling of goods, wares and merchandise actually
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<br /> manufactured, produced or grown by the seller.
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<br /> A peddler within the meaning of this subsection, is any person, firm, or
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<br /> corporation, with or which, at other than a definite place of business
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<br /> operated by the seller, shall sell, or offer to sell, goods, wares, or merchan-
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<br /> dise to licensed dealers or retailers, and at the same time of such sale or
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<br /> exposure for sale, shall deliver, or offer to deliver, the goods, wares, or
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<br /> merchandise to the buyer, and any delivery made on the day of sale shall
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<br /> be construed as equivalent to delivery at the time of sale.
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<br /> Every person, firm or corporation claiming exemption from the pro-
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<br /> vision of this subsection on the ground that he or it is delivering goods,
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<br /> wares, or merchandise previously sold to the customer, shall, upon request
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<br /> of any police, tax or revenue officer, furnish evidence of his or its claim
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<br /> other than his or its mere statement, which evidence may be an invoice,
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<br /> and the amount and price thereof, and failure to furnish such evidence
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<br /> shall be sufficient ground for charging the person operating the vehicle
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<br /> with a violation of this subsection; and in any prosecution for a violation
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<br /> of this subsection, the claim aforesaid must be corroborated by satisfactory
<br />
<br /> evidence.
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<br /> Every person, firm or corporation violating any provision of this sub-
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<br /> section shall be guilty of a misdemeanor and, upon conviction, shall be
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<br /> fined not less than twenty-five nor more than one hundred dollars for each
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<br /> offense, and each day's violation of any provision of this subsection shall
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<br /> be deemed a separate offense.
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<br /> 62. (c) Peddlers Producers' Certificate.
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<br /> 1. No city license shall be required of peddlers of ice, wood, meat,
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<br /> milk, butter, eggs, poultry, fish, oysters, game, vegetables, fruit, or other
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<br /> family supplies of a perishable nature grown or produced by them and not
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<br /> purchased by them for sale.
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<br /> 2. But every such peddler of family supplies of a perishable nature
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<br /> grown or produced by him and not purchased by him for sale shall on or
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<br /> before January first of each year file with the Commissioner of Revenue of
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<br /> this city a certificate in duplicate under oath in which shall be given the
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<br /> name and post office address of the applicant, the location of the land on
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<br /> which the family supplies of a perishable nature are produced, or are to
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<br /> be produced whether the applicant is the owner thereof, or renter, and in
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<br /> the latter case, the name of the landlord or owner and the time from which
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<br /> and to which the lease is to run.
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<br /> 3. Upon receipt of such certificate and such other evidence under
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<br /> oath as may be sufficient to establish the fact that the applicant is entitled
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<br /> to the certificate, the Commissioner of Revenue shall endorse on one copy
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<br /> of such certificate the fact and date of its filing, and shall deliver such copy
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<br /> to the applicant, and such applicant shall thereafter at all times while he
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<br /> is engaged in peddling within this city, have such copy in his possession
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<br /> and upon request by an officer of the City charged with enforcing of the
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<br /> license ordinance, exhibit such certificate. The Commissioner of Revenue
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<br /> may administer the oaths required by this subsection.
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<br /> 4. Any officer charged with the enforcement of the license ordinance
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<br /> of this city may at any time question any peddler claiming exemption from
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<br /> city license taxation and may require of such peddler an affidavit in support
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<br /> of any claim made by such peddler that the produce then in or on his
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<br /> vehicle was grown or produced by him.
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<br /> 5. The word "peddler" or "peddlers," as used in this subsection shall
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<br /> be construed as including their bona fide employees.
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<br /> 6. Any peddler failing to exhibit such certificate in violation of
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<br /> this subsection, or making any false statement in the certificate or affi-
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<br /> davit aforesaid, or by permitting the certificate obtained by him to be
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<br /> used in the sale of any family supplies of a perishable nature not grown
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<br /> or produced by him, shall upon conviction, be fined not less than five
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<br /> dollars nor more than fifty dollars for each offense, and upon failure to
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<br /> pay the said fine shall be confined in the city jail for not less than ten
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<br /> days nor more than thirty days.
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<br /> 63. Photographers.
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<br /> Every person, firm or corporation engaged in the business as a pho-
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<br /> tographer shall pay a license tax of ----------------__.__-_____$25.00, and where the
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<br /> gross receipts exceed $2,000.00 the tax shall be 30c on each $100.00 in
<br /> addition thereto.
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<br /> All persons canvassing this city for copying pictures of any descrip-
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<br /> tion shall pay a license tax of one hundred fifty dollars ($150.00). Any
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<br /> itinerant daguerrean or photographic artist, or any person taking orders
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<br /> in this city on the ticket or other plan for photographs to be delivered
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<br /> or furnished by photographers shall pay a license tax of one hundred
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<br /> fifty dollars ($150.00), provided, that said license shall not be required
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<br /> of persons taking orders for photographs licensed by this city and having
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<br /> a fixed place of business in this city.
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<br /> 64. Plumbers.
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<br /> Every person, firm or corporation engaged in operating as a plumber
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<br /> shall pay a license tax of ------------------------ $25.00, and where the gross receipts
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<br /> exceed $2,000.00 the tax shall be 10c on each $100.00 in addition thereto.
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<br /> All gross receipts for plumbing contracting shall be reported and taxed
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<br /> under this section, and a separate contractor's license shall not be required.
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<br /> 65. Potato Chip Manufacturers.
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<br /> Every person, firm or corporation engaged in the manufacture of
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<br /> potato chips shall pay a license tax of ---- ---------------- $25.00, and where the
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<br /> gross receipts exceed $2,000.00 the tax shall be 10c on each $100.00 in
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<br /> addition thereto.
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<br />
<br /> 66. Printing Office—Job.
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<br /> On every person, firm or corporation engaged in the business of oper-
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<br /> ating a printing establishment the tax shall be -------------------------------- $25.00,
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<br /> and where the gross receipts exceed $2,000.00 the tax shall be 22c on
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<br /> each $100.00 in addition thereto.
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<br /> 67. Professional Occupations.
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<br /> Every person conducting or engaging in any of the following pro-
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<br /> fessional occupations in this City shall pay for the privilege an annual
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<br /> license tax of--------------------------------------------------------------------------------------$25.00
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<br /> and where the gross receipts, fees or commissions during the preceding
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<br /> calendar year exceeded $2,500.00 the license tax shall be 75c on each
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<br /> $100.00 in addition thereto.
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<br /> REAL ESTATE SALESMEN SHALL BE CONSIDERED
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<br /> MEMBERS OF THE RESPECTIVE REAL ESTATE FIRMS. THE
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<br /> GROSS RECEIPTS, FEES OR COMMISSIONS OF ANY FIRM
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<br /> MAY FOR THE PURPOSE OF THIS SECTION BE DIVIDED
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<br /> AMONG THE MEMBERS OR ASSOCIATES OF SAID FIRM OR
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<br /> CORPORATION TO SECURE A LICENSE HEREUNDER.
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<br /> THE COMMISSIONER OF REVENUE SHALL NOT ISSUE
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<br /> A LICENSE TO ANY PERSON, FIRM OR SALESMAN UNTIL
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<br /> SUCH PERSON, FIRM OR SALESMAN SHALL PRODUCE A
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<br /> LICENSE ISSUED BY THE VIRGINIA REAL ESTATE COMMISSION
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<br /> SHOWING THAT SUCH PERSON, FIRM OR SALESMAN HAS DULY
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<br /> QUALIFIED TO DO BUSINESS IN VIRGINIA.
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<br /> IT SHALL BE THE DUTY OF SUCH PERSON, FIRM OR
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<br /> CORPORATION WHO OBTAINS A LICENSE TO ACT AS A REAL
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<br /> ESTATE AGENT TO REPORT IN WRITING TO THE COMMISSIONER
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<br /> OF REVENUE, THE NAME OR NAMES OF EACH PERSON ADVER-
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<br /> TISED, EMPLOYED OR IN ANY WAY CONNECTED WITH SUCH
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<br /> PERSON, FIRM OR CORPORATION AS A SALESMAN.
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<br /> A SINGLE LICENSE MAY BE ISSUED FOR TWO OR MORE
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<br /> OF THE FOLLOWING OCCUPATIONS:
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<br /> A public accountant
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<br /> An advertising agent or firm
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<br /> An air conditioning engineer
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<br /> An appraiser or evaluator of real estate for others for compensation
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<br /> An architect, landscaper
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<br /> An artist
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<br /> An assayer
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<br /> An attorney-at-law
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<br /> An auditing company or firm
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<br /> A bondsman
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<br /> A blue printer
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<br /> A bookkeeper, public
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<br /> A chemical engineer
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<br /> A chemist
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<br /> A chiropractor
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<br /> A chiropodist
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<br /> A civil engineer
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<br /> A claim adjuster
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<br /> A detective
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<br /> A consulting engineer
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<br /> A collection agent or agency
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<br /> A common crier
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<br /> A commission merchant, including a tobacco warehouse (but not a
<br /> dealer in or buyer of leaf tobacco)
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<br /> A contracting engineer
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<br /> A dentist
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<br /> A doctor of medicine
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<br /> An electrical engineer
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<br /> A homeopathist
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<br /> An industrial engineer
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<br /> A land agent, rental agent
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<br /> A lumber measurer
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<br /> A manufacturer's agent
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<br /> A mercantile agent or agency
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<br /> A merchandise broker
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<br /> A mechanical engineer
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<br /> A metallurgist
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<br /> A mining engineer
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<br /> A money lender, loan or mortgage company (other than building and
<br /> loan associations)
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<br /> A naturopathist
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<br /> A neurologist
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<br /> An oculist
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<br /> An optometrist or optician
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<br /> An orthodontist
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<br /> An osteopath
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<br /> A patent attorney or patent agent
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<br /> A physician
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<br /> A physiotherapist
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<br /> A public relations counselor
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<br /> A public stenographer
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<br /> A furnisher of publicity service booking agent, concert
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<br /> A radio engineer
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<br /> A recorder
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<br /> A section
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<br /> A search
<br />
<br /> A stenographer
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<br /> A surveyor
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<br /> A tax adviser
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<br /> A teacher
<br />
<br /> A telephone engineer
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<br /> A trade adviser
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<br /> A trustee
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<br /> A veterinary surgeon
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<br /> Other professional occupations
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