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9 <br />A..1 <br />TAXES ON LICENSES 17 <br />58. Motor Freight Terminals. <br />Every person, firm or corporation maintaining or operating in <br />the City of Charlottesville any freight terminal for the purpose of re- <br />ceiving or discharging freight carried or to be carried by any motor <br />vehicle freight carrier shall pay a specific license tax of $250.00. <br />59. Musicians—Itinerant. <br />Every itinerant musician performing in the streets of this city, <br />such as organ -grinders, bag -pipe blowers, etc., shall pay a specific <br />license tax of twenty-five dollars ($25) per day. <br />60. Outside Agents. <br />Any person residing or having his or their principal office within <br />the State who is not a licensed merchant in the City of Charlottesville <br />who shall sell or offer to sell, either direct or by sample card or repre- <br />sentation, or who shall solicit or take orders for the sale of any goods, <br />wares or merchandise to any purchaser within the City, except to a <br />licensed merchant shall pay for the privilege a license tax on gross <br />sales so made during the preceding calendar year as follows: <br />If the amount of such gross sales shall not exceed $2,000.00 the <br />tax shall be ........................$25.00. <br />On all such gross sales over $2,000.00 the tax shall be 30c on <br />each $100.00 in excess of $2,000.00. <br />61. Pawnbrokers. <br />On every license to a pawnbroker the specific license tax shall be <br />five hundred dollars ( $500) for one year or fractional part thereof. <br />Vot transferable. <br />62. (a) Peddlers. <br />Any person who shall carry from place to place, any goods, <br />wares, or merchandise, and offer to sell or barter the same, or actually <br />sell or barter the same, shall be deemed a peddler, end any person <br />licensed as a peddler may sell, or he may exchange the same for other <br />articles. <br />A peddlers' license shall not be transferable, and any person so <br />licensed shall endorse his name on said license, and such license shall <br />confer authority to sell within the City of Charlottesville. <br />Any peddler who shall peddle for sale or sell or barter without a <br />license shall be guilty of a misdemeanor and on conviction thereof <br />shall be fined not less than twenty-five dollars, and not more than one <br />18 CITY OF CHARLOTTESVILLE <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 busingss ( 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 subsection (b) of this section, and <br />who sells to licensed dealers or retailers only. <br />62. (b) Peddlers of Coods, Wares or Merchandise Who Sell <br />to Licensed Dealers. <br />There is hereby imposed an annual city license tax on every per - <br />TAXES ON LICENSES 19 <br />sten, 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 tlie�,pame time to licensed dealers or retailers at other than a <br />definite plain 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 two hundred seventy-five dollars, for each vehicle used in <br />such business, and the said license, shall not be issued quarterly, nor <br />shall it be transferable, nor shall the tax be subject to proration; pro- <br />vided, however, that in the case of any person engaged in business as <br />a wholesale merchant and purchasing a city wholesale merchant's <br />license who is also taxable hereunder, the tax hereby imposed shall be <br />twenty-five 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 />20 CITY OF CHARLOTTESVILLE <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 />62. (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 />• <br />• <br />0 <br />