Chap. 178.—An ACT to amend and re-enact section 2 and 9 of an act entitled an
act to regulate the business of itinerant venders and itinerant auctioneers, pre-
scribing a specific license therefor and providing penalties for a violation there-
of, approved March 16, 1918. [H B 341]

Approved March 22, 1932

1. Be it enacted by the general assembly of Virginia, That sec-
tions two and nine of an act entitled, an act to regulate the business
of itinerant vendors and itinerant auctioneers, prescribing a specific
license therefor and providing penalties for a violation thereof, ap-
proved March sixteenth, nineteen hundred and eighteen, be amended
and re-enacted so as to read as follows:

Section 2. The sums to be paid by itinerant vendors or itinerant
auctioneers shall be for such privilege, a specific tax of two hundred
dollars per month or fraction thereof and to be granted for a period
of time of not less than one month, which shall be assessed and col-
lected as other license taxes; but shall not be in lieu of the merchant’s
licenses on purchases or county, city or town license taxes or levies.
Said license to be renewed monthly during the continuance of said
sale, and shall be a personal privilege and shall not be transferable nor
shall there be any abatement in any instance of the tax upon such
license by reason of the fact that such person or persons so licensed
shall have exercised such license for any period of time less than for
which it was granted. The license shall at all times be kept publicly
exposed by the licensee on his business premises.

Section 9. Itinerant vendor or itinerant auctioneer within the
meaning of this act, is a person, firm or corporation who shall engage
in, do or transact any temporary or transient business in this State,
either in one locality or in traveling from place to place in the sale of
goods, wares and merchandise, and who for the purpose of carrying
on such business shall hire, lease, use or occupy any building or
structure, motor vehicle, tent, car, boat, or public room or any part
thereof, including rooms in hotels, lodging houses, or houses of pri-
vate entertainment, or in any street, alley or other public place in any
city or town, or in any public road in any county, for a period of
less than one year, for the exhibition of or sale of such goods, wares
or merchandise. Every person, firm or corporation, who or which
has not been licensed for at least one year to sell or to offer for sale
goods, wares or merchandise before the passage of this act and who
shall hereafter apply for a license to offer or sell goods, wares or
merchandise within this State shall file with such application an aff-
davit from the owner of the building, structure, etc., to be used by
such applicant showing for what period of time the property to be
used by such applicant has been hired or leased by such applicant,
and no license shall be issued unless and until such affidavit is at-
tached to the application, and any landlord, or agent of any land-
lord who shall be found guilty of furnishing any applicant with an
affidavit for the purpose of evading the provisions of this act shall
be fined not less than five hundred dollars, nor more than one thous-
and dollars, and any applicant who shall file a false affidavit shall be
fined not less than five hundred dollars, nor more than one thousand
dollars, or imprisoned in jail not more than one year, or both. Pro-
vided, that any commissioner. of the revenue, may in lieu of the fore-
going affidavit, issue a regular merchant’s or regular auctioneer’s li-
cense to any applicant upon the giving of a bond or security in such
amount as will equal the specific tax required by this act for a pe-
riod of one year from the date of the application for such license, and
such bond or security shall provide that such amount shall be paid to
this State in the event, and at any time during any such year any
such commissioner of the revenue, or the State tax commissioner shall
receive sufficient evidence showing that it was the applicant’s inten-
tion to engage in or transact a temporary or transient business in this
State. This act shall apply to and include principals and their agents
and employees and persons forming a co-partnership. But no person
shall be exempt from the provisions of this act by reason of asso-
ciating temporarily with any local merchant, dealer, trader or auc-
tioneer, or by reason of conducting such temporary or transient bus-
iness in connection with or as a part of the business in the name of
any local merchant, dealer, trader or auctioneer. ,

This act shall not apply to any person subject to license under
section two hundred and three of the tax Code of Virginia, as
amended.