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son, firm, or corporation, other than a distributor and/or
<br />
<br /> vendor of motor vehicle fuels and petroleum products, tobacco, or
<br />
<br /> seafood, a farmer, a farmer’s cooperative association, a producer, or
<br />
<br /> a manufacturer taxable on capital by the State of Virginia, who or
<br />
<br /> which peddles goods, wares, and merchandise by selling and delivering
<br />
<br /> the same at the same time to licensed dealers or retailers at other
<br />
<br /> than a definite place of business operated by the seller.
<br />
<br /> The annual city license tax hereby imposed, as aforesaid, on
<br />
<br />every such person, firm or corporation, peddling, as aforesaid, is in
<br />
<br />the sum of two hundred seventy-five dollars, for each vehicle used in
<br />
<br />such business, and the said license, shall not be issued quarterly, nor
<br />
<br />shall it be transferable, nor shall the tax be subject to pror-
<br />
<br />ated, however, that in the case of any person engaged in business as
<br />
<br />a wholesale merchant and purchasing a city wholesale merchant’s
<br />
<br />license who is also license hereunder, the tax hereby imposed shall be
<br />
<br />payed-five dollars ($25.00) for each vehicle used in such business.
<br />
<br />Every vehicle used by any license hereunder shall have con-
<br />
<br />spicuously displayed thereon the name of the person, firm or corpora-
<br />
<br />tion using the same, with the post office address of the licensee, and
<br />
<br />the license hereby required shall be conspicuously displayed on each
<br />
<br />vehicle where used in such business.
<br />
<br />Every person, firm or corporation claiming to be a distributor
<br />
<br />and/or vendor of motor vehicle fuels and petroleum products, a
<br />
<br />farmer, a dealer in forest products or tobacco, or seafood, a producer,
<br />
<br />or a manufacturer taxable on capital by the State of Virginia, and sell-
<br />
<br />ing and delivering at he same time, or offering to sell and deliver at
<br />
<br />the same time, to licensed dealers or retailers, such goods, wares or
<br />
<br />merchandise, shall upon request of any police, tax or revenue officer
<br />
<br />furnish evidence of his or its claim other than his or its mere state-
<br />
<br />ment, that he or it is exempt from the provisions of this subsection,
<br />
<br />and failure to furnish such evidence shall be sufficient ground for
<br />
<br />charging the person operating the vehicle with the violation of this
<br />
<br />subsection, and failure to furnish such evidence shall be sufficient
<br />
<br />ground for charging the person operating the vehicle with the viola-
<br />
<br />tion of this subsection; and in any prosecution for a violation of this
<br />
<br />subsection, the claim aforesaid must be corroborated by satisfactory
<br />
<br />evidence. the exemption hereby accorded a distributor and/or vendor
<br />
<br />of motor vehicle fuels and petroleum products and a dealer in forest
<br />
<br />products or tobacco, is restricted to such peddling of motor vehicle
<br />
<br />fuels and petroleum products and forest products, and tobacco; and
<br />
<br />in the case of a farmer, a producer, or a manufacturer taxable on
<br />
<br />capital by this state, the exemption is restricted to such peddling of
<br />
<br />goods, wares and merchandise actually manufactured, produced or
<br />
<br />grown by the seller.
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<br /> A peddler within the meaning of this subsection is any person, firm,
<br />
<br /> or corporation who or which, at other than a definite place of
<br />
<br /> business operated by the seller, shall sell, or offer to sell, goods,
<br />
<br /> wares, or merchandise to licensed dealers or retailers, and at the
<br />
<br /> same time of such sale or exposure for sale shall deliver, or offer to
<br />
<br /> deliver, the goods, wares, or merchandise to the buyer, and
<br />
<br /> any delivery made on the day of sale shall be construed as equivalent
<br />
<br /> to delivery at the time of sale.
<br />
<br /> Every person, firm, or corporation claiming exemption from the
<br />
<br /> provision of this subsection on the ground that he or it is delivering
<br />
<br /> goods, wares, or merchandise previously sold to the customer, shall,
<br />
<br /> upon request of any police, tax, or revenue officer, furnish evidence
<br />
<br /> may be an invoice, and the amount and price thereof, and failure to
<br />
<br /> furnish such evidence shall be sufficient ground for
<br />
<br /> charging the person operating the vehicle with a violation of this
<br />
<br /> subsection; and any prosecution for violation of this subsection, the claim
<br />
<br /> aforesaid must be corroborated by satisfactory evidence.
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<br /> Every person, firm, or corporation violating any provision of this
<br />
<br /> subsection shall be guilty of a misdemeanor and, upon conviction,
<br />
<br /> shall be fined not less than twenty-five dollars nor more
<br />
<br /> than one hundred dollars for each offense and
<br />
<br /> each day’s violation of any provision of this subsection shall be
<br />
<br /> 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,
<br />
<br /> milk, butter, eggs, poultry, fish, oysters, game, vegetables, fruit,
<br />
<br /> or other family supplies of a perishable nature grown or produced
<br />
<br /> by them and not purchased by them for sale.
<br />
<br /> 2. But every such peddler of family supplies of a perishable nature
<br />
<br /> grown or produced by him and not purchased by him for sale shall,
<br />
<br /> on or before January first of each year, file with the Commissioner
<br />
<br /> of Revenue of this City a certificate in duplicate under oath, in
<br />
<br /> which shall be given the name and post office address of the applicant;
<br />
<br /> the location of the land on which the family supplies of a
<br />
<br /> perishable nature are produced, or are to be produced;
<br />
<br /> whether the applicant is the owner thereof or renter; and
<br />
<br /> in the latter case, the name of the landlord or owner and the
<br />
<br /> time from which and to which the lease is to run.
<br />
<br /> 3. Upon receipt of such certificate and such other evidence under oath
<br />
<br /> as may be sufficient to establish the fact that the applicant is
<br />
<br /> entitled to the certificate, the Commissioner of Revenue shall
<br />
<br /> endorse on one copy of such certificate the fact and date of its
<br />
<br /> filing, and shall deliver such copy to the applicant and
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<br /> such applicant shall thereafter, at all times while he is engaged
<br />
<br /> in peddling within this City, have such copy in his possession and,
<br />
<br /> upon request by an officer of the City charged with enforcing the
<br />
<br /> license ordinance, exhibit such certificate.
<br />
<br /> The Commissioner of Revenue may administer the oaths required by
<br />
<br /> this subsection.
<br />
<br />4. Any officer charged with the enforcement of the license ordinance
<br />
<br /> of this city may at any time question any peddler claiming exemption
<br />
<br /> from city license taxation and may require of such peddler an affidavit
<br />
<br /> in support of any claim made by such peddler that the produce then in
<br />
<br /> or on his vehicle was grown or produced by him.
<br />
<br />5. The word "peddler" or "peddlers," as used in this subsection shall be
<br />
<br /> construed as including their bona fide employees.
<br />
<br />6. Any peddler failing to exhibit such certificate in violation of this
<br />
<br /> subsection, or making any false statement in the certificate or affidavit
<br />
<br /> aforesaid, or by permitting the certificate obtained by him to be used
<br />
<br /> in the sale of any family supplies of a perishable nature not grown or
<br />
<br /> produced by him, shall upon conviction, be fined not less than five
<br />
<br /> dollars nor more than fifty dollars for each offense, and upon failure
<br />
<br /> to pay the said fine shall be confined in the city jail for not less than
<br />
<br /> ten days nor more than thirty days.
<br />
<br />63. Photographers.
<br />
<br /> Every photographer shall pay a license tax of twenty-five dollars
<br />
<br /> ($25.00), and where the gross receipts exceed two thousand dollars
<br />
<br /> ($2,000.00), the tax shall be thirty cents (30c) on each one hundred
<br />
<br /> dollars ($100.00) in addition thereto.
<br />
<br /> All persons canvassing this City for copying pictures of any
<br />
<br /> description shall pay a license tax of one hundred fifty dollars
<br />
<br /> ($150.00).
<br />
<br /> Any itinerant daguerrean or photographic artist, or any person taking
<br />
<br /> orders in this City on the ticket or other plan for photographs to be
<br />
<br /> delivered or furnished by photographers, shall pay a license tax of
<br />
<br /> one hundred dollars ($100.00).
<br />
<br /> Provided, that said license shall not be required of persons taking
<br />
<br /> orders for photographers licensed by this City and having a fixed place
<br />
<br /> of business in this City.
<br />
<br />64. Plumbers.
<br />
<br /> Every person, firm, or corporation engaged in operating as a plumber
<br />
<br /> shall pay a license tax of twenty-five dollars ($25.00), and where
<br />
<br /> the gross receipts exceed two thousand dollars ($2,000.00), the tax
<br />
<br /> shall be fifteen cents (15c) on each one hundred dollars ($100.00) in
<br />
<br /> addition thereto.
<br />
<br /> All gross receipts for plumbing contracting shall be reported and
<br />
<br /> taxed under this section, and a separate contractor’s license shall not
<br />
<br /> be required.
<br />
<br />65. Potato Chip Manufacturers.
<br />
<br /> Every person, firm, or corporation engaged in the manufacture of
<br />
<br /> potato chips shall pay a license tax of twenty-five dollars ($25.00),
<br />
<br /> and where the gross receipts exceed two thousand dollars ($2,000.00),
<br />
<br /> the tax shall be twenty-five cents (25c) on each one hundred dollars
<br />
<br /> ($100.00) in addition thereto.
<br />
<br />66. Printing Office — Job.
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<br /> On every person, firm, or corporation engaged in the business of
<br />
<br /> operating a printing establishment, the tax shall be
<br />
<br /> ($25.00), and where the gross receipts exceed
<br />
<br /> ($2,000.00), the tax shall be twenty-two cents (22c) on each
<br />
<br /> ($100.00) in addition thereto.
<br />
<br />67. Professional Occupations.
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<br /> Every person conducting or engaging in any of the following
<br />
<br /> professional occupations in this City shall pay for the privilege an
<br />
<br /> annual license tax of ($25.00).
<br />
<br /> Where the gross receipts, fees, or commissions during the preceding
<br />
<br /> calendar year exceeded ($2,500.00),
<br />
<br /> the license tax shall be seventy-five cents (75c) on each
<br />
<br /> ($100.00) in addition thereto.
<br />
<br /> Real estate salesmen shall be considered members of the respective
<br />
<br /> real estate firms.
<br />
<br /> The gross receipts, fees, or commissions of any firm may, for the
<br />
<br /> purpose of this section, be divided among the members or associates of
<br />
<br /> said firm or corporation to secure a license hereunder.
<br />
<br /> The Commissioner of Revenue shall not issue a license to any person,
<br />
<br /> firm, or salesman until such person, firm, or salesman shall produce
<br />
<br /> a license issued by the Virginia Real Estate Commission showing that
<br />
<br /> such person, firm, or salesman has duly qualified to do business in
<br />
<br /> Virginia.
<br />
<br /> It shall be the duty of such person, firm, or corporation who obtains
<br />
<br /> a license to act as a real estate agent to report in writing to the
<br />
<br /> Commissioner of Revenue the name or names of each person advertised,
<br />
<br /> employed, or in any way connected with such person, firm, or
<br />
<br /> corporation as a salesman.
<br />
<br /> A single license may be issued for two or more of the following
<br /> occupations:
<br />
<br /> A public accountant
<br />
<br /> An advertising agent or firm
<br />
<br /> An appraiser or evaluator of real estate for others for
<br /> compensation
<br />
<br /> An architect
<br />
<br /> An assayer
<br />
<br /> An attorney-at-law
<br />
<br /> An auditing company or firm
<br />
<br /> A bondsman
<br />
<br /> A bookkeeper, public
<br />
<br /> A chemist
<br />
<br /> A chiropractor
<br />
<br /> A chiropodist
<br />
<br /> A claim adjuster
<br />
<br /> A collection agent or agency
<br />
<br /> A common crier
<br />
<br /> A commission merchant, including a tobacco warehouse, but not a
<br /> dealer in or buyer of leaf tobacco
<br />
<br /> A dentist
<br />
<br /> A doctor of medicine
<br />
<br /> A homeopathist
<br />
<br /> A land agent, rental agent
<br />
<br /> A landscaper
<br />
<br /> A lumber measurer
<br />
<br /> A manufacturer’s agent
<br />
<br /> A mercantile agent or agency
<br />
<br /> A merchandise broker
<br />
<br /> A metallurgist
<br />
<br /> Mimeographing, multigraphing, or blue printing
<br />
<br /> A money lender, loan or mortgage company, other than banks and
<br /> building and loan associations
<br />
<br /> A naturopathist
<br />
<br /> A neurologist
<br />
<br /> An oculist
<br />
<br /> An operator of analytical laboratory or engineering laboratory
<br />
<br /> An optometrist or optician
<br />
<br /> An orthodontist
<br />
<br /> An osteopath
<br />
<br /> A patent attorney or patent agent
<br />
<br /> A physician
<br />
<br /> A physiotherapist
<br />
<br /> A psychologist
<br />
<br /> A professional engineer
<br />
<br /> A public relations counselor
<br />
<br /> A piano tuner
<br />
<br /> A public stenographer
<br />
<br /> A furnisher of publicity service, booking agent, concert manager
<br />
<br /> A recorder of proceedings in any court, commission, or other
<br /> organization
<br />
<br /> A surveyor
<br />
<br />
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