|
8 4
<br />hundred dollars for each offense; and any person selling or offering to
<br />sell as a peddler shall exhibit his license on demand of any citizen of
<br />this city; and upon his failure or refusal to do so he shall be subject to
<br />the penalties for peddling without a license.
<br />All persons who do not keep a regular place of business (whether
<br />it be a house or a vacant lot, or elsewhere) , open at all times in regu-
<br />lar business hours and at the same place, who shall offer for sale
<br />goods, wares and merchandise, shall be deemed peddlers under this
<br />section. All persons who keep a regular place of business, open at all
<br />times in regular hours and at the same place, who shall elsewhere
<br />than at such place of business, personally, or through their agent,
<br />offer for sale or sell, and at the time of such offering for sale, deliver
<br />goods, wares and merchandise, shall also be deemed peddlers as
<br />above, 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, butter,
<br />eggs, poultry, fish, oysters, game, vegetables, fruit or other family
<br />supplies of a perishable nature grown or produced by them and not
<br />purchased by them for sale.
<br />For the privilege of peddling or bartering in the City of Char-
<br />lottesville, there shall be paid one hundred dollars for each person so
<br />engaged or employed in the City of Charlottesville, when he travels on
<br />foot, and when he peddles otherwise than on foot, the tax shall be two
<br />hundred dollars, except that tax on peddlers of ice, wood, meat, milk,
<br />butter, eggs, poultry, fish, oysters, game vegetables, fruit or other
<br />family supplies of a perishable nature not grown or produced by
<br />them, shall be fifty dollars for each vehicle used in such peddling in
<br />the City of Charlottesville.
<br />Every vehicle used in peddling as aforesaid shall have conspicu-
<br />ously displayed thereon the name of the peddler using the same, to-
<br />gether with the street and number, city and state 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 farm
<br />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 section
<br />shall be prorated.
<br />The license taxes imposed by this subsection shall not apply to
<br />any peddler who is covered by subscription (b) of this section, and
<br />who sells to licensed dealers or retailers only.
<br />63. (b) Peddlers of Goods, Wares or Merchandise Who Sell
<br />to Licensed Dealers.
<br />There is hereby imposed an annual city license tax on every per-
<br />son, firm or corporation, ( other than a distributor and/or vender of
<br />motor vehicle fuels and petroleum products, tobacco, or seafood, a
<br />farmer, a farmer's cooperative association, a producer, or a manu-
<br />facturer taxable on capital by the State of Virginia) , who or which
<br />peddles goods, wares, and merchandise by selling and delivering the
<br />same at the same time to licensed dealers or retailers at other than a
<br />definite place of business operated by the seller.
<br />The annual city license tax hereby imposed, as aforesaid, on
<br />every such person, firm or corporation, peddling, as aforesaid, is in
<br />the sum of one hundred dollars, for each vehicle used in such business,
<br />and the said license, shall not be issued quarterly, nor shall it be trans-
<br />ferable, nor shall the tax be subject to proration; provided, however,
<br />that in the case of any person engaged in business as a wholesale
<br />merchant and purchasing a. city wholesale merchant's license who is
<br />also taxable hereunder, the tax hereby imposed shall be twenty-five
<br />dollars ( $25.00) for each vehicle used in such business.
<br />Every vehicle used by any license hereunder shall have con-
<br />spicuously displayed thereon the name of the person, firm or corpora-
<br />tion using the same, with the post office address of the licensee, and
<br />the license hereby required shall be conspicuously displayed on each
<br />vehicle where used in such business.
<br />Every person, firm or corporation claiming to be a distributor
<br />and/or vendor of motor vehicle fuels and petroleum products, a
<br />farmer, a dealer in forest products or tobacco, or seafood, a producer,
<br />or a manufacturer taxable on capital by the State of Virginia, and sell-
<br />ing and delivering at he same time, or offering to sell and deliver at
<br />the same time, to licensed dealers or retailers, such goods, wares or
<br />merchandise, shall upon request of any police, tax or revenue officer
<br />furnish evidence of his or its claim other than his or its mere state-
<br />ment, that he or it is exempt from the provisions of this subsection,
<br />and failure to furnish such evidence shall be sufficient ground for
<br />charging the person operating the vehicle with the violation of this
<br />subsection, and failure to furnish such evidence shall be sufficient
<br />ground for charging the person operating the vehicle with the viola-
<br />tion of this subsection; and in any prosecution for a violation of this
<br />subsection, the claim aforesaid must be corroborated by satisfactory
<br />evidence. The exemption hereby accorded a distributor and/or vendor
<br />of motor vehicle fuels and petroleum products and a dealer in forest
<br />products or tobacco, is restricted to such peddling of motor vehicle
<br />fuels and petroleum products and forest products, and tobacco; and
<br />in the case of a farmer, a producer, or a manufacturer taxable on
<br />capital by this state, the exemption is restricted to such peddling of
<br />goods, wares and merchandise actually manufactured, produced or
<br />grown by the seller.
<br />A peddler within the meaning of this subsection, is any person,
<br />firm, or corporation, with or which, at other than a definite place of
<br />business operated by the seller, shall sell, or offer to sell, goods, wares,
<br />or merchandise 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 />1. 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 />S. 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 hien.
<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 taking orders forphotographs licensed by
<br />this city and having a fixed place of business in this city.
<br />65. Plumbers.
<br />Every person, firm or corporation engaged in operating as a
<br />i plumber shall pay a license tax of..........................$25.00, and where
<br />the gross receipts exceed $2,000.00 the tax shall be 15c on each
<br />$100.00 in addition thereto. All gross receipts for plumbing con-
<br />tracting shall be reported and taxed under this section, and a separate
<br />contractor's license shall not be required.
<br />
|