CHAPTER 122

AN ACT to amend and reenact §§ 58-335 and 58-841 as amended, of the
Code of Virginia, relating to retail merchant license taxes, and to
taxes on certain peddlers. 8 82]

Approved February 26, 1958

Be it enacted by the General Assembly of Virginia:

1. That §§ 58-335 and 58-341 as amended, of the Code of Virginia, be
amended and reenacted as follows:

_ § 58-335. Dealers in coal, wood or ice paying a retail merchant's
license tax under this article may peddle the same from vehicles without
paying additional tax; provided that dealers in coal, wood or ice who peddle
the same from vehicles which do not bear Virginia motor vehicle license
plates shall be subject to the same license tax as provided in § 58-341;
provided further, that dealers in coal and wood in cities of forty thousand
inhabitants or more who peddle the same from vehicles shall pay an
additional tax of fifty dollars for each vehicle thus used.

§ 58-341. 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

(1) The tax on peddlers of ice, wood or coal, not produced by them
but purchased for resale, shall be twenty-five dollars for each vehicle
licensed in this State and used in such peddling in each county and city;
provided, that nothing contained herein shall exempt dealers in ice, wood
or coal who peddle the same from vehicles which do not bear Virginia
motor vehicle license plates;

(2) The tax on peddlers of meat, milk, butter, eggs, poultry, fish,
oysters, 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; and the tax on peddlers of
family supplies of a perishable nature not grown or produced by them and
groceries generally including such articles as are customarily sold in
grocery stores other than alcoholic beverages, shall be one hundred fifty
dollars for each vehicle used in such peddling in each county and city;

_ (8) The tax on peddlers of seafood who buy the seafood they peddle
directly from persons who catch or take the same shall be five dollars
in each county, including incorporated towns therein of less than fifteen
hundred inhabitants, and ten dollars in each city and in each incorporated
town of more than fifteen hundred inhabitants; and
. (4) The tax on peddlers of lightning rods shall be two hundred dollars
in each county and city.

Every license issued under this section shall expire on the thirty-first

day of December of each year. No license issued under this section shall
be prorated.