[Code 1991, § 17-214; Ord. No. 00-23, 11-28-2000]
Every savings and loan association having its principal office
in the City shall pay for the privilege of conducting such business
an annual license fee of $50.
[Code 1991, § 17-217]
No person except a producer shall be allowed to sell tobacco,
snuff, cigarettes or cigars without having obtained a specific license
to do so. The sum to be paid by vendors of tobacco, snuff, cigarettes,
or cigars shall be for such privilege, a specific tax of $20.
[Code 1991, § 17-223; Ord. No. 00-23, 11-28-2000]
Every person conducting or engaged in the business of junk dealer
or who canvasses for the purpose of buying junk or other like commodity
for a junk dealer or for sale to a junk dealer shall pay for the privilege
of conducting such business an annual license tax based upon the gross
receipts derived therefrom during the preceding calendar year. Such
fee shall be computed as follows: up to $50,000 in gross receipts,
a tax of $25; between $50,000 and $200,000 in gross receipts, a tax
of $25, plus $0.19 for each $100 of gross receipts over $50,000; over
$200,000 in gross receipts, a tax of $0.19 for each $100 of gross
receipts.
[Code 1991, § 17-224]
On every person, whether manufacturer or not, selling upon the
streets or other public places of the City inflated balloons, plaster
figures, toys or other small articles, the license tax shall be $25
per day or part thereof. The license is not transferable and the tax
shall not be prorated.
[Code 1991, § 17-226; Ord. No. 06-04, 1-24-2006]
A. Any person who carries from place to place any goods, wares or merchandise
and offers to sell or barter such goods, wares or merchandise, or
actually sells or barters such goods, wares or merchandise, shall
be deemed to be a peddler. On every peddler a license tax of $200
per annum shall apply, which tax shall not be prorated.
B. This section shall not apply to those who sell or offer for sale
to consumers, in person or by their employees, ice, wood, meats, milk,
butter, eggs, poultry, fruit, vegetables, game, fish, oysters, or
other family supplies of a perishable nature grown or produced by
them and not purchased by them for sale, but on such products not
grown or produced by them, the license tax shall be $200 for each
vehicle used in such peddling; nor shall any peddler's license be
required of dealers in coal, wood, or ice, provided such dealers have
taken out merchant's licenses imposed by the City, or such other license
as may be imposed. The tax shall not be prorated.
C. A peddler's license shall not entitle the holder thereof, nor shall
be be allowed or permitted to sell, or offer for sale, any goods,
wares, produce, merchandise, or other thing from a truck or other
vehicle except as a peddler moving from place to place, or house to
house, and in no circumstance shall be be permitted or allowed to
sell, or offer for sale, any such articles from a truck or other vehicle
parked for that purpose on any street in the City for a period exceeding
15 minutes at any one place or house. A person selling or offering
for sale farm products, fish, oysters, or other family supplies of
a personal nature, grown, or produced by themselves and not purchased
by them for sale, while not required to produce a peddler's license,
shall also be subject to the requirement in this subsection to sell
from place to place, or house to house, and not from a truck or other
vehicle parked in a fixed location, other than in such locations specifically
designated for such purpose.
D. Nothing in this section shall be construed to require of any farmer
a peddler's license for the privilege of selling or peddling farm
products, wood, or charcoal grown or produced by him.
E. No license shall be required of any person for engaging in the business
of selling goods, wares, or merchandise by sample where delivery is
not made at the time of the sale and where the goods, wares, or merchandise
subsequently delivered are not samples.
[Code 1991, § 17-229; Ord. No. 00-23, 11-28-2000]
A. Any person rendering a service for compensation in the form of a
credit agency, investment company, broker or dealer in securities
and commodities or a security and commodity exchange, or mortgage
banking shall be deemed to be conducting or engaged in the business
of financial services, except as otherwise specifically provided under
this article.
B. Every person conducting or engaged in any one of the following occupations
shall pay for such privilege an annual license tax based upon the
gross receipts derived therefrom during the preceding calendar year.
Such fee shall be computed as follows: up to $50,000 in gross receipts,
a tax of $25; between $50,000 and $200,000 in gross receipts, a tax
of $25, plus $0.46 for each $100 of gross receipts over $50,000; over
$200,000 in gross receipts, a tax of $0.46 for each $100 of gross
receipts.
(1) Buying installment receivables.
(3) Credit agencies or credit card services.
(6) Financing accounts receivable.
(7) Industrial loan companies.
(12)
Safety deposit box companies.
(13)
Security and commodity brokers and services.
(15)
Working capital financing.
[Code 1991, § 17-231; Ord. No. 00-23, 11-28-2000]
A. Notwithstanding any other provision of this chapter to the contrary,
direct sellers, as defined by Code of Virginia, § 58.1-3719.1,
shall pay for such privilege an annual license tax based upon the
total sales of such business during the preceding calendar year. Such
fee shall be computed as follows: up to $4,000 in total sales, no
tax shall be imposed; over $4,000 in total sales, a tax of $0.20 per
$100 of retail sales and $0.05 per $100 of wholesale sales, whichever
is applicable.
B. A direct seller must apply annually for a business license and provide
copies of the signed written contract covering the direct sales activities
of the taxpayer for the current year. The Commissioner of the Revenue
shall determine whether the taxpayer is eligible for licensing under
this section, and whether the taxpayer is eligible for the exemption
of this section.
[Ord. No. 06-04, 1-24-2006; amended 5-9-2017 by Ord. No. 17-08]
A. An "itinerant merchant" means any person who engages in, does or
transacts any temporary or transient business in the City and who,
for the purpose of carrying on such business, occupies any location
for a period of less than one year. Such business includes the sale
or offer for sale of any goods, wares, or merchandise. A person who
hires, leases, uses or occupies any building or structure, motor vehicle,
tent, car, boat or public room, or any part thereof, including a hotel
room, or in any street, alley or other public place, for the exhibition
of or sale of such goods, wares, or merchandise, is an itinerant merchant.
This term shall not apply to exhibitors at an organized event that
is not open to the public.
B. This section shall not apply to those who sell or offer for sale
to consumers, in person or by their employees, ice, wood, meats, milk,
butter, eggs, poultry, fruit, vegetables, game, fish, oysters, or
other family supplies of a perishable nature grown or produced by
them and not purchased by them for sale, but on such products not
grown or produced by them, the license tax shall be $200.
C. This section shall not apply to a business which has obtained a business
license from the City but which occupies a different location on a
temporary basis.
D. Except as provided below, every itinerant merchant shall pay for
such privilege an annual license fee of $200. Such fee shall not be
prorated, and the license is not transferable.
E. The sale or offer for sale of goods, wares, or merchandise in the
City by merchants at an organized event is recognized as a distinct
activity. Any organization, promoter, or sponsor conducting such an
event may obtain an umbrella license from the Commissioner of Revenue
that will satisfy the business license requirement for business transacted
by all registered merchants at the event. For any other business conducted
in the City by any such merchant, the appropriate license must be
obtained. The organizer shall apply for the umbrella license at least
10 days in advance of the event, using a form prescribed by the Commissioner
of Revenue.
F. The cost of the umbrella license shall be $10 per merchant or vendor;
provided, however, that regardless of the number of merchants and
vendors, the cost of such license shall not be less than $50 nor more
than $500.
G. Any itinerant merchant not exempt under Subsection
B who sells or offers for sale goods, wares, or merchandise in the City at organized events whose organizers have not obtained an umbrella license shall pay an annual license fee of $25. This license shall only permit the licensee to act as an itinerant merchant at organized events.
I. A person shall be considered a merchant at an organized event only
if he or she:
(1) Has registered with the event organizer; and
(2) Only conducts business within the boundaries of the event area.
J. Any event organizer issued an umbrella license pursuant to Subsection
D shall, within 10 days of the last day of the event, file with the Commissioner of Revenue, on a prescribed form, a final accounting of the merchants who actually conducted business at the event.
K. The provisions of Subsections
E through
J are applicable only to the activities of temporary or transient merchants, and shall not be applicable to other licensable activities, including, but not limited to, persons operating amusement and recreation parks, businesses or carnivals, and tent shows.