Chap. 68.—An ACT to amend and re-enact Section 192 of the Tax Code of
Virginia, as amended, in relation to peddlers’ licenses. [S B 147]

Approved March 4, 1938

1. Be it enacted by the General Assembly of Virginia, That sec-
tion one hundred and ninety-two of the Tax Code of Virginia, as
amended, be amended and re-enacted so as to read as follows:

Section 192. Peddlers——Any person who shall carry from place
to place, any goods, wares or merchandise, and offer to sell or barter
the same, or actually sell or barter the same, shall be deemed to be
a peddler, and any person licensed as a peddler may sell any personal
property a merchant may sell, or he may exchange the same for
other articles. ,

A peddler’s license shall not be transferable, and any person so
licensed shall endorse his name on said license, and such license shall
confer authority to sell within the county or city in which the license
was granted and in no other county or city.

_ Any peddler who shall peddle for sale or sell or barter without a
license shall be guilty of a misdemeanor, and on conviction thereof
shall be fined not less than fifty dollars, nor more than five hundred
dollars for each offense; and any person selling or offering to sell as
a peddler shall exhibit his license on demand of any citizen of the
county or city in which he sells or offers to sell or barter; and upon
his failure or refusal to do so he shall be subject to the penalties for
peddling without a license.

All persons who do not keep a regular place of business (whether
it be a house or a vacant lot, or elsewhere), open at all times in regular
business hours and at the same place, who shall offer for sale goods,
wares and merchandise, shall be deemed peddlers under this section.
All persons who keep a regular place of business, open at all times
in regular business hours and at the same place, who shall elsewhere
than at such regular place of business, personally, or through their
agents, offer for sale or sell, and at the time of such offering for sale,
deliver goods, wares and merchandise, shall also be deemed peddlers
as above, but this section shall not apply to those who sell or offer
for sale in person or by their employees, ice, wood, meats, milk, butter,
eggs, poultry, fish, oysters, game, vegetables, fruits, or other family
supplies of a perishable nature grown or produced by them and not
purchased by them for sale. But a dairyman who uses upon the streets
of any city one or more wagons may sell and deliver from his wagons,
milk, butter, cream and eggs in said city without procuring a ped-
dler’s license.

For the privilege of peddling or bartering in any county or city,
there shall be paid two hundred and fifty dollars for each person so
engaged or employed in each county or city, when he travels on foot,
and when he peddles otherwise than on foot, the tax paid shall be
five hundred dollars in each county and city, except that the tax on
peddlers of ice, wood, meat, milk, butter, eggs, poultry, fish, oysters,
game, vegetables, fruits or other family supplies of a perishable nature
not grown or produced by them, shall be fifty dollars for each vehicle
used in such peddling in each county and city, and except, further,
that the tax on peddlers of seafood who buy the seafood they peddle
directly from persons who catch or take the same shall be five dollars
in each county including incorporated towns therein, of less than fif-
teen hundred inhabitants, and ten dollars in each city and in each in-
corporated town of more than fifteen hundred inhabitants. The tax
on peddlers of lightning rods shall be two hundred dollars in each
county and city, and peddlers of coal and wood in cities of over forty
thousand inhabitants who peddle the same from vehicles, shall pay a
tax of fifty dollars for each vehicle used in each such city.

Every vehicle used in peddling as aforesaid shall have conspicuously
displayed thereon the name of the peddler using the same, together
with the street and number of his residence, if he resides in any city or
town.

Nothing in this section shall be construed to require of any farmer
a peddler’s license for the privilege of selling or peddling farm
products, wood or charcoal grown or produced by him.
All cities and towns may by ordinance or ordinances designate the
streets or other public places on or in which all licensed peddlers
may sell or offer for sale their goods, wares, or merchandise. The
councils or other governing bodies of cities and towns may also by
ordinance or ordinances, classify peddlers for the purpose of city
or town license taxation, and may impose upon each class the same
or different rates of tax, except no license tax may be imposed directly
or indirectly upon those exempted from a State license by this section.

Every license issued under this section shall expire on the thirty-
first day of December of each year. No license issued under this
section shall be prorated.

The license taxes imposed by this section shall not apply to any
peddler who is covered by section one hundred and ninety-two-b of
the Tax Code of Virginia, and who sells to licensed dealers or re-
tailers only.

2. An emergency existing, this act shall be in force from its
passage.