A. For the purpose of license taxation pursuant to § 58.1-3703, any personwho shall carry from place to place any goods, wares or merchandise and offerto sell or barter the same, or actually sell or barter the same, shall bedeemed to be a peddler.
B. For the purpose of license taxation pursuant to § 58.1-3703, the term"itinerant merchant" means any person who engages in, does, or transactsany temporary or transient business in any county, city or town and who, forthe purpose of carrying on such business, occupies any location for a periodof less than one year.
C. Any tax imposed pursuant to § 58.1-3703 on peddlers and itinerantmerchants shall not exceed $500 per year. Dealers in precious metals shall betaxed at rates provided in § 58.1-3706.
D. This section shall not apply to a peddler at wholesale or to those whosell or offer for sale in person or by their employees ice, wood, charcoal,meats, milk, butter, eggs, poultry, game, vegetables, fruits or other familysupplies of a perishable nature or farm products grown or produced by themand not purchased by them for sale. A dairyman who uses upon the streets ofany city one or more vehicles may sell and deliver from his vehicles, milk,butter, cream and eggs in such city without procuring a peddler's license.
E. The local governing body imposing such tax may by ordinance designate thestreets or other public places on or in which all licensed peddlers oritinerant merchants may sell or offer for sale their goods, wares ormerchandise.
(Code 1950, §§ 58-266.8, 58-340; 1982, c. 633; 1983, c. 550; 1984, c. 675.)
A. For the purpose of license taxation pursuant to § 58.1-3703, any personwho shall carry from place to place any goods, wares or merchandise and offerto sell or barter the same, or actually sell or barter the same, shall bedeemed to be a peddler.
B. For the purpose of license taxation pursuant to § 58.1-3703, the term"itinerant merchant" means any person who engages in, does, or transactsany temporary or transient business in any county, city or town and who, forthe purpose of carrying on such business, occupies any location for a periodof less than one year.
C. Any tax imposed pursuant to § 58.1-3703 on peddlers and itinerantmerchants shall not exceed $500 per year. Dealers in precious metals shall betaxed at rates provided in § 58.1-3706.
D. This section shall not apply to a peddler at wholesale or to those whosell or offer for sale in person or by their employees ice, wood, charcoal,meats, milk, butter, eggs, poultry, game, vegetables, fruits or other familysupplies of a perishable nature or farm products grown or produced by themand not purchased by them for sale. A dairyman who uses upon the streets ofany city one or more vehicles may sell and deliver from his vehicles, milk,butter, cream and eggs in such city without procuring a peddler's license.
E. The local governing body imposing such tax may by ordinance designate thestreets or other public places on or in which all licensed peddlers oritinerant merchants may sell or offer for sale their goods, wares ormerchandise.
(Code 1950, §§ 58-266.8, 58-340; 1982, c. 633; 1983, c. 550; 1984, c. 675.)
A. For the purpose of license taxation pursuant to § 58.1-3703, any personwho shall carry from place to place any goods, wares or merchandise and offerto sell or barter the same, or actually sell or barter the same, shall bedeemed to be a peddler.
B. For the purpose of license taxation pursuant to § 58.1-3703, the term"itinerant merchant" means any person who engages in, does, or transactsany temporary or transient business in any county, city or town and who, forthe purpose of carrying on such business, occupies any location for a periodof less than one year.
C. Any tax imposed pursuant to § 58.1-3703 on peddlers and itinerantmerchants shall not exceed $500 per year. Dealers in precious metals shall betaxed at rates provided in § 58.1-3706.
D. This section shall not apply to a peddler at wholesale or to those whosell or offer for sale in person or by their employees ice, wood, charcoal,meats, milk, butter, eggs, poultry, game, vegetables, fruits or other familysupplies of a perishable nature or farm products grown or produced by themand not purchased by them for sale. A dairyman who uses upon the streets ofany city one or more vehicles may sell and deliver from his vehicles, milk,butter, cream and eggs in such city without procuring a peddler's license.
E. The local governing body imposing such tax may by ordinance designate thestreets or other public places on or in which all licensed peddlers oritinerant merchants may sell or offer for sale their goods, wares ormerchandise.
(Code 1950, §§ 58-266.8, 58-340; 1982, c. 633; 1983, c. 550; 1984, c. 675.)
