Sec. 16A-85.1. Same—Peddling to dealers or retailers.
There is hereby imposed an annual city license tax on every
person, firm or corporation (other than a distributor or vendor of
motor vehicle fuels and petroleum products, tobacco or seafood, a
farmer, a farmer's cooperative association, a producer, a
manufacturer taxable on capital by the state or a peddler who has
a definite place of business in some other Virginia city, town or
county that imposes a peddler's license on such business
pursuant to state law), who or which peddles goods, wares and
merchandise by selling and delivering the same at the same time
to licensed dealers or retailers at other than a definite place of
business operated by the seller.
The annual city license tax hereby imposed, as aforesaid, on
every such person, firm or corporation, peddling, as aforesaid, is
in the sum of one hundred dollars, for each vehicle used in such
business, and such license, shall not be issued quarterly, nor
shall it be transferable, nor shall the tax be subject to proration;
provided, that this section shall not apply to wholesale merchants
regularly licensed by the city and who shall at the same time sell
and deliver merchandise to retail merchants.
Every vehicle used by any license hereunder shall have
conspicuously displayed thereon the name of the person, firm or
corporation using the same, with the post office address of the
licensee, and the license hereby required shall be conspicuously
displayed on each vehicle where used in such business.
Every person, firm or corporation claiming to be a distributor
or vendor of motor vehicle fuels and petroleum products, a
farmer, a dealer in forest products or tobacco, or seafood, a
producer, or a manufacturer taxable on capital by the state, and
selling and delivering at the same time, or offering to sell and
deliver at the same time, to licensed dealers or retailers, such
goods, wares or merchandise, shall upon request of any police,
tax or revenue officer furnish evidence of his or its claim other
than his or its mere statement, that he or it is exempt from the
provisions of this subsection, and failure to furnish such evidence
shall be sufficient ground for charging the person operating the
vehicle with the violation of this subsection, and in any
prosecution for a violation of this subsection, the claim aforesaid
must be corroborated by satisfactory evidence. The exemption
hereby accorded a distributor or vendor of motor vehicle fuels and
petroleum products and a dealer in forest products or tobacco is
restricted to such peddling of motor vehicle fuels, petroleum
products, forest products and tobacco; and in the case of a
farmer, a producer or a manufacturer taxable on capital by this
state, the exemption is restricted to such peddling of goods, wares
and merchandise actually manufactured, produced or grown by
the seller.
A peddler, within the meaning of this section, is any person,
firm or corporation, with or which, at other than a definite place
of business operated by the seller, shall sell or offer to sell goods,
wares or merchandise to licensed dealers or retailers, and at the
same time of such sale or exposure for sale, shall deliver or offer
to deliver the goods, wares or merchandise to the buyer, and any
delivery made on the day of sale shall be construed as equivalent
to delivery at the time of sale.
Every person, firm or corporation claiming exemption from the
provision of this section on the ground that he or it is delivering
goods, wares, or merchandise previously sold to the customer,
shall; upon request of any police, tax or revenue officer,
furnish evidence of his or its claim other than his or its mere
statement, which evidence may be an invoice, and the amount
and price thereof, and failure to furnish such evidence shall
be sufficient ground for charging the person operating the vehicle
with a violation of this section; and in any prosecution for a
violation of this section, the claim aforesaid must be corroborated
by satisfactory evidence.
Every person, firm or corporation violating any provision of this
section shall be guilty of a misdemeanor and, upon conviction,
shall be fined not less than twenty-five dollars nor more than one
hundred dollars for each offense, and each day's violation of any
provision of this section shall be deemed a separate offense.
This section shall become effective on November 1, 1970.
Payment for the license tax year which began May 1, 1970, may
be prorated accordingly at fifty percent. In subsequent years,
payment shall not be prorated unless the same is also allowed
under other sections of this chapter. (7-6-70.)
