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<br />son, firm or corporation, (other than a distributor and/or vender of 63. Photographers.
<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 photographer shall pay a license tax of....................$25.00, and where
<br />peddles goods, wares, and merchandise by selling and delivering the the gross receipts exceed $2,000.00 the tax shall be 30c on each
<br />• same at the same time to licensed dealers or retailers at other than a $100.00 in addition thereto.
<br />definite place of business operated by the seller. All persons canvassing this city for copying pictures of any descrip-
<br />The annual city license tax hereby imposed, as aforesaid, on tion shall pay a license tax of one hundred fifty dollars ($150.00).
<br />every such person, firm or corporation, peddling, as aforesaid, is in Any itinerant daguerrean or photographic artist, or any person taking
<br />the sum of two hundred seventy-five dollars, for each vehicle used in orders in this city on the ticket or other plan for photographs to be
<br />such business, and the said license, shall not be issued quarterly, nor delivered or furnished by photographers shall pay a license tax of
<br />shall it be transferable, nor shall the tax be subject to proration; pro- one hundred dollars ($100.00), provided, that said license shall
<br />vided, however, that in the case of any person engaged in business as not be required of persons taking orders for photographs licensed by
<br />a wholesale merchant and purchasing a city wholesale merchant's this city and having a fixed place of business in this city.
<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. 64. Plumbers.
<br />Every vehicle used by any license hereunder shall have con- Every person, firm or corporation engaged in operating as a
<br />spicuously displayed thereon the name of the person, firm or corpora- plumber shall pay a license tax of..........................$25.00, and where
<br />tion using the same, with the post office address of the licensee, and the gross receipts exceed $2,000.00 the tax shall be 15c on each
<br />the license hereby required shall be conspicuously displayed on each $100.00 in addition thereto. All gross receipts for plumbing con-
<br />vehicle where used in such business. tracting shall be reported and taxed under this section, and a separate
<br />Every person, firm or corporation claiming to be a distributor contractor's license shall not be required.
<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- 65. Potato Chip Manufacturers.
<br />ing and delivering at he same time, or offering to sell and deliver at Every person, firm or corporation engaged in the manufacture of
<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 potato chips shall pay a license tax of....................$25.00, and where
<br />furnish evidence of his or its claim other than his or its mere state- the gross receipts exceed $2,000.00 the tax shall be 25c on each
<br />ment, that he or it is exempt from the provisions of this subsection, $100.00 in addition thereto.
<br />and failure to furnish such evidence shall be sufficient ground for 66. Printing Office—job.
<br />charging the person operating the vehicle with the violation of this
<br />subsection, and failure to furnish such evidence shall be sufficient On every person, firm or corporation engaged in the business of
<br />ground for charging the person operating the vehicle with the viola- operating a printing establishment the tax shall be..................$25.00,
<br />tion of this subsection; and in any prosecution for a violation of this and where the gross receipts exceed $2,000.00 the tax shall be 22c
<br />subsection, the claim aforesaid must be corroborated by satisfactory on each $100.00 in addition thereto.
<br />evidence. The exemption hereby accorded a distributor and/or vendor
<br />of motor vehicle fuels and petroleum products and a dealer in forest 67. Professional Occupations.
<br />products or tobacco, is restricted to such peddling of motor vehicle Every person conducting or engaging in any of the following
<br />fuels and petroleum products and forest products, and tobacco; and professional occupations in this City shall pay for the privilege an an-
<br />in the case of a farmer, a producer, or a manufacturer taxable on
<br />nual license tax of....................................................................$25.00
<br />capital by this state, the exemption is restricted to such peddling of
<br />goods, wares and merchandise actually manufactured, produced or and where the gross receipts, fees or commissions during the preced-
<br />grown by the seller. 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 />A peddler with the meaning of this subsection, is any person,
<br />�
<br />firm, tive real estate firms. The gross receipts, fees or commissions of any
<br />rm, 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, firm may for the purpose of this section be divided among the mem-
<br />or merchandise to licensed dealers or retailers, and at the same time bers or associates of said firm or corporation to secure a license here-
<br />of such sale or exposure for sale, shall deliver, or offer to deliver, the under.
<br />goods, wares, or merchandise to the buyer, and any delivery made on The Commissioner of Revenue shall not issue a license to any
<br />the day of sale shall be construed as equivalent to delivery at the time person, firm or salesman until such person, firm or salesman shall
<br />of sale. produce a license issued by the Virginia Real Estate Commission
<br />Every person, firm or corporation claiming exemption from the showing that such person, firm or salesman has duly qualified to do
<br />provision of this subsection on the ground that he or it is delivering business in Virginia.
<br />goods, wares, or merchandise previously sold to the customer, shall, It shall be the duty of such person, firm or corporation whe,
<br />.upon request of any police, tax or revenue office, furnish evidence of obtains a license to act as a real estate agent to report in writing tc
<br />his or its claim other than his or its mere statement, which evidence the Commissioner of Revenue, the name or names of each person ad-
<br />may be an invoice, and the amount and price thereof, and failure to vertised, employed or in any way connected with such person, firm or
<br />furnish such evidence shall be sufficient ground for charging the per- corporation as a ,salesman.
<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 A single license may be issued for two or more of the following
<br />occupations:
<br />must be corroborated by satisfactory evidence. occup
<br />Every person, firm or corporation violating any provision of this A public accountant
<br />subsection shall be guilty of a misdemeanor and, upon conviction, An advertising agent or firm
<br />sAn appraiser or evaluator of real estate for others for compensa�
<br />hall 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 tion
<br />An architect
<br />this subsection shall be deemed a separate offense.
<br />62. (c) Peddlers—Producers' Certificate. An assayer
<br />An attorney-at-law
<br />1. No city license shall be required of peddlers of ice, wood, An auditing company or firm
<br />meat, milk, butter, eggs, poultry, fish, oysters, game, vegetables, A bondsman
<br />fruit, or other family supplies of a perishable nature grown or pro- A bookkeeper, public
<br />duced by them and not purchased by them for sale. A chemist
<br />2. But every such peddler of family supplies of a perishable A chiropractor
<br />nature grown or produced by him and not purchased by him for sale A chiropodist
<br />shall on or before January first of each year file with the Commis- A claim adjuster
<br />sioner of Revenue of this cit a certificate in duplicate under oath in A collection agent or agency
<br />Y P A common crier
<br />which shall be given the name and post office address of the applicant, A commission merchant, including a tobacco warehouse (but
<br />the location of the land on which the family supplies of a perishable not a dealer in or buyer of leaf tobacco)
<br />nature are produced, or are to be produced whether the applicant is A dentist
<br />the owner thereof, or renter, and in the latter case, the name of the A doctor of medicine
<br />landlord or owner and the time from which and to which the lease is A homeopathist
<br />to run. A land agent, rental agent
<br />3. Upon receipt of such certificate and such other evidence un- A landscaper
<br />der oath as may be sufficient to establish the fact that the applicant is A lumber measurer
<br />entitled to the certificate, the Commissioner of Revenue shall endorse A manufacturers agent
<br />on one copy of such certificate the fact and date of its filing, and shall A mercantile agent or agency
<br />A merchandise broker
<br />- A metallurgist
<br />dleiver such copy to the applicant, and such applicant shall thereafter Mimeographing, multigraphing or blue printing
<br />at all times while he is engaged in peddling within this city, have such A money lender, loan or mortgage company (other than banks
<br />copy in his possession and upon request by an officer of the City and building and loan associations)
<br />charged with enforcing of the license ordinance, exhibit such certifi- A naturopathist
<br />cate. The Commissioner of Revenue may administer the oaths re- A neurologist
<br />quired by this subsection. An oculist
<br />4. Any officer charged with the enforcement of the license ordi- An operator of analytical laboratory or engineering laboratory
<br />nance of this city may at any time question any peddler claiming ex- An optometrist or optician
<br />emption from city license taxation and may require of such peddler An orthodontist
<br />an affidavit in support of any claim made by such peddler that the An osteopath
<br />produce then in or on his vehicle was grown or .produced by hien. A patent attorney or patent agent
<br />5. The word "peddler" or "peddlers," as used in this subsection A physician
<br />shall be construed as including their bona fide employees. A physiotherapist
<br />6. Any peddler failing to exhibit such certificate in violation of A psychologist
<br />this subsection, or making any false statement in the certificate or affi- A professional engineer
<br />• davit aforesaid, or by permitting the certificate obtained by him to be A public relations counselor
<br />used in the sale of any family supplies of a perishable nature not A piano tuner
<br />grown or produced by him, shall upon conviction, be fined not less A public stenographer
<br />than five dollars nor more than fifty dollars for each offense, and upon A furnisher of publicity service booking agent, concert manager
<br />failure to pay the said fine shall be confined in the city jail for not less A recorder of proceedings in any court, commission or other
<br />than ten days nor more than thirty days. organization
<br />A surveyor
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