Chap. 179.—An ACT to amend and re-enact section 192 of the Tax Code of Vir-
ginia, in relation to the license tax of peddlers. [H B 342]

Approved March 22, 1932

1. Be it enacted by the general assembly of Virginia, That sec-
tion one hundred and ninety-two of the tax Code of Virginia 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
shalt 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 pro-
duced 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 peddler’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, oys-
ters, 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. 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 thous-
and 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 conspic-
uously 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 prod-
ucts, 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 coun-
cils or other governing bodies of cities and towns may also by ordi-
nance or ordinances, classify peddlers for the purpose of city or town
license taxation, and may impose upon each class the same or dif-
ferent 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 sec-
tion 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.