Chap. 392.—-An ACT to amend the tax Code of Virginia by adding thereto
a new section to be numbered section 192-a, in relation to the license tax>
ation of persons, firms and corporations selling and delivering at the same
time, goods, wares or merchandise to licensed dealers or retailers. [H B 127]

Approved March 25, 1930

1. Be it enacted by the general assembly of Virginia, That the
tax Code of Virginia be amended by adding thereto a new section,
to be numbered section one hundred and ninety-two-a, which new sec-
tion shall read as follows:

Section 192-a. Persons, firms and corporations selling and deliver-
ing at the same time, goods, wares or merchandise to licensed dealers
or retailers.

The council of each and every city and town in this State is hereby
authorized to impose a city or town license tax on every person, firm
and corporation other than a distributor and/or vendor of motor
vehicle fuels and petroleum products, a farmer, a dealer in forest
products, a producer or manufacturer, who or which shall sell and
deliver at the same time in such city or town, other than at a definite
place of business, goods, wares or merchandise, to licensed dealers or
retailers. This act, however, shall not be construed as impairing in
any way any existing power of any city or town to impose city or
town license taxes. The council of each city and town may require
that every vehicle used in the business aforesaid shall have conspicu-
ously displayed thereon the name of the person, firm or corporation
using the same, together with his or its post office address, and such
licenses shall be conspicuously displayed in each vehicle.