Chap. 240.—An ACT to impose a tax on every person, firm or corporatior
not being a regular retail merchant in the State of Virginia, who shall dis
play samples, goods, wares or merchandise in any hotel room, or in am
house rented or occupied temporarily, for the purpose of securing order.
for the retail sale of such goods, wares or merchandise so displayed in th
State of Virginia. [S B 255

Approved March 26, 1938

1. Be it enacted by the General Assembly of Virginia, That every
person, firm or corporation, not being a regular retail merchant ir
the State of Virginia, who shall display samples, goods, wares ot
merchandise in any hotel room, or in any house rented or occupied
temporarily, for the purpose of securing orders for the sale at retail
by such person, firm or corporation of such goods, wares or merchan-
dise so displayed, shall apply for in advance and procure a State license
from the commissioner of revenue for the privilege of displaying such
samples, goods, wares or merchandise, and shall pay an annual privilege
tax of two hundred fifty dollars, which license shall entitle such person,
firm or corporation to display such samples, goods, wares, or mer-
chandise in any city or county in this State.