An Act to amend and reenact § 46.1-299, as amended, of the Code of Virginia, relating to devices signalling intention to turn or stop and rules therefor.
Volume 1968 Law 99
Law Body
Chap. 193.—An ACT to amend the Tax Code of Virginia by adding thereto a new
section numbered section 192-b, imposing a State license tax on peddlers of
goods, wares or merchandise who sell to licensed dealers or retailers.
[H B 409]
Approved March 23, 1932
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-b, which new sec-
tion shall read as follows:
Section 192-b. Peddlers of goods, wares or merchandise who sell
to licensed dealers or retailers——There is hereby imposed an annual
State license tax on every person, firm and corporation (other than a
distributor and/or vendor of motor vehicle fuels and petroleum prod-
ucts, tobacco, or seafood, a farmer, a farmer’s co-operative asso-
ciation, a producer, or a manufacturer taxable on capital by this
State, or a distributor of manufactured goods paying a State license
tax on his purchases) who or which shall peddle goods, wares or mer-
chandise by selling and delivering the same at the same time to li-
censed dealers or retailers at other than a definite place of business
operated by the seller.
Provided however, this act shall not be construed to apply to
wholesale dealers regularly licensed by this State, and who shall at
the same time sell and deliver merchandise to retail merchants.
The annual State license tax hereby imposed, as aforesaid, on
every such person, firm or corporation, peddling, as aforesaid, is in
the sum of one hundred dollars, for each vehicle used in such busi-
ness, and the said license shall not be issued quarterly, nor shall it
be transferable, nor shall the tax be subject to proration. The li-
cense aforesaid shall be good throughout the State as a State license,
but nothing herein contained shall prevent cities and towns from
imposing city or town license taxes on such persons, firms, or cor-
porations doing such business within the corporate limits of the cities
and towns, respectively.
Every vehicle used by any licensee hereunder shall have conspic-
uously displayed thereon the name of the person, firm or corporation
using the same, with the post office address of the licensee, and the
license hereby required shall be conspicuously displayed on each vehi-
cle while used in such business. © ,
Every person, firm or corporation claiming to be a distributor
and/or vendor of motor vehicle fuels and petroleum products, a
farmer, a dealer in forest products or tobacco, or seafood, a producer,
a wholesale dealer, or a manufacturer taxable on capital by this State,
or a distributor of manufactured goods paying a State license tax
on his purchases and selling and delivering at the same time, or of-
fering to sell and deliver at the same time, to licensed dealers or re-
tailers, such goods, wares, or merchandise, shall, upon request of any
police, tax or revenue officer, furnish evidence of his or its claim
other than his or its mere statement, that he or it is exempt from the
provisions of this act, and failure to furnish such evidence shall be
sufficient ground for charging the person operating the vehicle with
a violation of this act; and in any prosecution for a violation of this
act, the claim aforesaid must be corroborated by satisfactory evidence.
The exemption hereby accorded a distributor and/or vendor of motor
vehicle fuels and petroleum products and a dealer in forest products
or tobacco, is restricted to such peddling of motor vehicle fuels and
petroleum products and forest products, and tobacco; and in the
case of a farmer, a producer, or a manufacturer taxable on capital
by this State, the exemption is restricted to such peddling of goods,
wares or merchandise actually manufactured, produced or grown by
the seller.
A peddler, within the meaning of this act, is any person, firm, or
corporation who or which, at other than a definite place of business
operated by the seller, shall sell, or offer to sell, goods, wares or
merchandise to licensed dealers or retailers, and at the time of such
sale or exposure for sale, shall deliver, or offer to deliver, the goods,
wares, or merchandise to the buyer, and any delivery made on the
day of sale shall be construed as equivalent to delivery at the time of
sale. |
Every person, firm or corporation claiming exemption from the
provisions of this act on the ground that he or it is delivering goods,
wares or merchandise previously sold to the customer, shall, upon
request of any police, tax or revenue officer, furnish evidence of his
or its claims other than his or its mere statement, which evidence
may be an invoice or signed order describing the goods, wares or
merchandise involved, and the amount and price thereof, and failure
to furnish such evidence shall be sufficient ground for charging the
person operating the vehicle with a violation of this act; and in any
prosecution for a violation of this act, the claim aforesaid must be
corroborated by satisfactory evidence. ,
Every person, firm or corporation violating any provision of this
act shall be guilty of a misdemeanor, and, upon conviction, shall be
fined not less than fifty nor more than two hundred and fifty
dollars for each offense, and each day’s violation of any provision
of this act shall be deemed a separate offense.