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<br />peddler within the meaning of-t4iis su sec ion, is ariy person,
<br />or corporation, with or which, at other than a definite place of . ,
<br />ess operated by the seller, shall sell, or offer to sell,goods, wares,
<br />%terchandise to licensed dealers or retailers, and at the same time
<br />of such sale or exposure for sale, shall deliver, or offer to deliver, the
<br />goods, wares, or merchandise to the buyer, and any delivery made on
<br />the day of sale shall be construed as equivalent to delivery at the time
<br />of sale.
<br />Every person, firm or corporation claiming exemption from the
<br />provision of this subsection on the ground that he or it is delivering
<br />goods, wares, or merchandise previously sold to the customer, shall,
<br />upon request of any police, tax or revenue officer, furnish evidence of
<br />his or its claim other than his or its mere statement, which evidence
<br />may be an invoice, and the amount and price thereof, . and failure to
<br />furnish such evidence shall be sufficient ground for charging the per-
<br />son operating the vehicle with a violation of this subsection; and in
<br />any prosecution for a violation of this subsection, the claim aforesaid
<br />must be corroborated by satisfactory evidence.
<br />Every person, firm or corporation violating any provision of this
<br />subsection shall be guilty of a misdemeanor and, upon conviction,
<br />shall be fined not less than twenty-five nor more than one hundred
<br />dollars for each offense, and each day's violation of any provision of
<br />this subsection shall be deemed a separate offense.
<br />63. (c) Peddlers—Producers' Certificate.
<br />I. No city license shall be required of peddlers of ice, wood,
<br />meat, milk, butter, eggs, poultry, fish, oysters, game, vegetables,
<br />fruit, or other family supplies of a perishable nature grown or pro-
<br />duced by them and not purchased by them for sale.
<br />2. But every such peddler of family supplies of a perishable
<br />nature grown or produced by him and not purchased by him for sale
<br />shall on or before January first of each year file with the Commis-
<br />sioner of Revenue of this city a certificate in duplicate under oath in
<br />which shall: be given the name and post office address of the applicant,
<br />the location' of the land' on which the family supplies of a perishable
<br />nature are produced, or are to be produced whether the applicant is
<br />the owner threof, or renter, and in the latter case, the name of the
<br />landlord or owner and the time from which and to which the lease is
<br />to run.
<br />3. Upon receipt of such certificate and such other evidence un-
<br />der oath as may be sufficient to establish the fact that the applicant is
<br />entitled to the certificate, the Commissioner of Revenue shall endorse
<br />on one copy of such certificate the fact and date of its filing, and shall
<br />deliver such copy to the applicant, and such applicant shall thereafter
<br />at all times while he is engaged in peddling within this city, have such
<br />copy in his possession and upon request by an officer of the City
<br />charged with enforcing of the license ordinance, exhibit such certifi-
<br />cate. 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 ordi-
<br />nance of this city may at any time question any peddler claiming ex-
<br />emption from city license taxation and may require of such peddler
<br />an affidavit in support of any claim made by such peddler that the
<br />produce then in or on his vehicle was grown or produced by him.
<br />5. The word "peddler" or "peddlers," as used in this subsection
<br />shall 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
<br />grown or produced by him, shall upon conviction, be fined not less
<br />than five dollars nor more than fifty dollars for each offense, and upon
<br />failure to pay the said fine shall be confined in the city jail,for not less
<br />than ten days nor more than thirty days.
<br />64. Photographers.
<br />Every person, firm or corporation engaged in the business as a
<br />photographer shall pay a license tax of...................$25.00, and where
<br />the gross receipts exceed $2,000.00 the tax shall be 30c on each
<br />$100.00 in 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).
<br />Any itinerant daguerrean or photographic artist, or any person taking
<br />orders in this city on the ticket or other plan for photographs to be
<br />delivered or furnished by photographers shall pay a license tax of
<br />one hundred fifty dollars $150.00) , provided, that said license shall
<br />not be required of persons taping orders for photographs licensed by
<br />this city and having a fixed place of business in this city.
<br />65. Plumbers.
<br />Every person, firm cr_ ration engaged in operating as a
<br />plumber shall pay a license of..........................$25.00, and where
<br />the gross receipts exceed 000.00 the tax shall be 15c on each
<br />$100.00 in a.3dation theretgross receipts for plumbing con-
<br />tracting shall be reported an .:Lied under this section, and a separate
<br />contractor's license shall not he required.
<br />66. 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
<br />the gross receipts exceed $2,060.00 the tax shall be lOc on each
<br />$100.00 in addition thereto.
<br />67. Pointing OfW nce—job.
<br />On every person, firm or corporation engaged in the business of
<br />operating a pr -hating establishme=nt the tax shall be..................$25.00,
<br />and where the gross receipts e:,-ceed $2,000.00 the tax shall be 22c
<br />on each $100.00 in addition thereto.
<br />68. p Professional Occupations. - - -- - -- -- --
<br />Every person conducting or engaging in any of the following
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<br />professional occupations in this City shall pay for the privilege an an-
<br />nual license tax of....................................................................$25.00
<br />and where the gross receipts, fees or commissions during the preced-
<br />ing calendar year exceeded $2,500.00 the license tax shall be 75c on
<br />each $100.00 in addition thereto.
<br />Real Estate salesmen shall be considered members of the respec-
<br />tive real estate firms. The gross receipts, fees or commissions of any
<br />firm may for the purpose o£ this section be divided among the mem-
<br />bers or associates of said firn-) or corporation to secure a license here-
<br />under.
<br />The Commissioner of Revenue shall not issue a license to any
<br />person, firm or salesman until such person, firm or salesman shall
<br />produce a license issued by the Virginia Real Estate Commission
<br />showing that such person, firm or salesman has duly qualified to do
<br />business in Virginia.
<br />It shall be the duty of such person, firm or corporation who
<br />obtains a license to act as a real estate agent to report in writing to
<br />the Commissioner of Revenue, the name or names of each person ad-
<br />vertised, employed or in a-ny way connected with such person, firm or
<br />corporation as a salesman.
<br />A single license may be issued for two or more of the following
<br />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 compensa-
<br />tion
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<br />An architect, landscap--r
<br />An artist
<br />An assayer
<br />An attorney-at-Iaw
<br />An auditing company or firm
<br />A bondsman
<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 consulting engineer
<br />A collection agent or agency
<br />A common crier
<br />A commission merchant, including a tobacco warehouse
<br />not a dealer in or buyer of leaf tobacco)
<br />A contracting engineer
<br />A dentist
<br />A detective -IL
<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 J
<br />A metallurgist `-
<br />A mining engineer
<br />A money lender, loan or mortgage company ( other than bankj�
<br />and 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
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<br />A physiotherapist
<br />A public relations counselor
<br />A public stenographer
<br />A furnisher of publicity service booking agent, concert manager
<br />A radio engineer
<br />A recorder of proceedings in any court, commission or other
<br />organization
<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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