CHAPTER 527

An Act to amend and reenact § 58-898 of the Code of Virginia, and to
amend the Code of Virginia by adding a section numbered 58-398.1,
the amended and new section relating to taxation of photographers.

[H 696]
Approved March 29, 1958

Be it enacted by the General Assembly of Virginia:

1. That § 58-398 of the Code of Virginia be amended and reenacted, and
that the Code of Virginia be amended by adding a section numbered 58-
398.1, as follows:

§ 58-893. Every photographer and every person who shall canvass
for any photographer or shall act as the agent of the photographer in
transmitting pictures or photographs to other points for the purpose of
having them copied, enlarged or colored shall obtain a license.

Nothing in this section shall apply to amateur photographers who ex-
pose, develop and finish their own work and who do not part with the
same for compensation, or receive any compensation for performing any
of the processes of photography; nor to coin-operated photograph ma-
chines; nor to photographers while in the course of their employment by
newspapers, magazines or television stations.

Every photographer and every such agent or canvasser shall pay for
the privilege the sum of ten dollars in a county or in a town of two thou-
sand inhabitants or under; and if in a city or town of more than two thou-
sand and less than ten thousand inhabitants, he shall pay thirty dollars;
and if in a city of more than ten thousand and less than twenty thousand
inhabitants, he shall pay forty dollars; and if in a city of more than twen-
ty thousand inhabitants, he shall pay fifty dollars; and he shall pay an
additional sum of five dollars for each county or city in which he operates
other than that in which he has his regular place of business.

§ 58-393.1. Any person, persons, partnership, or corporation having
no regularly established place of business in this State upon which is paid a
properly levied license tax, who personally or through officers, employees,
agents, or servants goes from place to place within the State and by person-
al contact either by telephone or otherwise, solicits or makes appoint-
ments for sittings for the purpose of photographic pictures or reproduc-
tions, or who sends out cards inviting persons to present themselves for a
sitting, or who sets up a place from which contacts are made or pictures
are taken, or who makes photographs all with the view to selling the same
to the person or persons contacted, shall first obtain license for the afore-
said act or acts performed in this State and shall pay therefor an annual
fee of one hundred dollars. Such license may be obtained from any com-
misstoner of the revenue and shall be valid throughout the State.

This license tax shall apply to each person, partnership, corporation,
agent, representative or officer performing any of the said acts and said
license shall not be prorated.

Counties, cities, and towns in which any of the aforesaid acts take
place may levy a license tax on each person taxed under this act not in
excess of that levied by the State.

In addition to the license tax herein required, counties, cities, and
towns may also require of each person subject to this act a surety bond or
deposit guaranteeing faithful performance on his agreement.

Nothing in this section shall apply to amateur photographers who ex-
pose, develop and finish their own work and who do not part with the
same for compensation or receive any compensation for performing any of
the processes of photography; nor to coin operated photography machines;
nor to photographers while in the course of their employment by news-
papers, magazines or television stations.