CHAPTER 458

AN ACT to amend and reenact §§ 58-316, 58-346 and 58-354 of the
Code of Virginia, in relation to the license taration of manu-
facturers and peddlers.

[S 187]

Approved April 7, 1950

Be it enacted by the General Assembly of Virginia:

1. That §§ 58-316, 58-346 and 58-354 of the Code of Virginia be
amended and reenacted so as to read as follows:

§ 58-316. When merchant’s license required uf manufacturer ;
peddling among dealers or retailers.—A manufacturer engaged in
business in this State may, without a wholesale merchant's license,
sell at the place of manufacture the goods, wares and merchandise
manufactured by him. If a manufacturer desires to sell, at a
definite place or store, other than the place of manufacture, to
other persons for resale or to institutional, commercial, or indus-
trial users, the goods, wares and merchandise manufactured by
him, then such manufacturer must take out a wholesale merchant’s
license, though this definite place or store be located in the same
county, city or town in which the place of manufacture is estab-
lished.

A manufacturer taxable on capital by the State may, except
as in this section provided, sell and deliver at the same time to
licensed dealers or retailers, but not to consumers, anywhere in
the State, the goods, wares and merchandise manufactured by him
at a plant the capital of which is taxable by the State, without the
payment of any license tax of any kind for such privilege to the
State or to any city, town or county.
§ 58-346. Who taxable.—There is hereby imposed an annual
license tax on every person, firm or corporation who or which shall
peddle goods, wares or 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.

But this article shall not be construed to apply to:

(1) A wholesale dealer regularly licensed by this State and
who shall at the same time sell and deliver merchandise to retail
merchants;

(2) A distributor or vendor of motor vehicle fuels and petrol-
eum products, tobacco or seafood ;

(3) A farmer;

(4) A farmers’ cooperative association ;

(5) A producer of agricultural products;

(6) A manufacturer taxable on capital by this State who
peddles the goods, wares or merchandise manufactured by him at
a plant the capital of which is taxable by the State, and who
peddles no other goods, wares or merchandise; or

(7) A distributor of manufactured goods paying a State l-
cense tax on his purchases.

§ 58-354. Municipal license tax.--The council of any city or
town in this State may impose a city or town license tax on every
person, firm and corporation other than a distributor or vendor of
motor vehicle fuels and petroleum products, a farmer, a dealer in
forest products, a producer of agricultural products, or manufac.
turer, who 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; provided, however,
that the foregoing exemption of a “manufacturer” shall be con-
strued as restricted to a manufacturer taxable on capital by this
State who peddles the goods, wares or merchandise manufactured
by him at a plant the capital of which is taxable by this State, and
who peddles no other goods, wares or merchandise; and provided,
further, that the license tax imposed by any locality under this
section on any such person, firm or corporation shall not be in
ercess of the rates imposed by such locality on a wholesale mer-
chant selling similar goods, wares and merchandise in such local-
ity at one definite place of business.

This section * shall not be construed as impairing in any way
the existing power of any city or town to impose city or town
license taxes. The council of each city or town may require that
every vehicle used in the business aforesaid shall have conspicuously
displayed thereon the name of the person, firm or corporation
using the same, together with his post office address, and such
licenses shall be conspicuously displaved in each vehicle.