A.
Peddlers and itinerant merchants include:
(1)
Any person who shall carry from place to place any
goods, wares or merchandise and offers to sell or barter the same,
or actually sells or barters the same, shall be deemed to be a peddler.
(2)
Persons who do not keep a regular place of business,
whether it is a house, vehicle, vacant lot or elsewhere, open at all
times in regular business hours and at the same place, who shall offer
for sale goods, wares and merchandise, shall be deemed peddlers under
this article. Persons who keep a regular place of business, open at
all times in regular business hours and at the same place, who shall,
elsewhere than at such regular place of business, personally or through
their agents, offer for sale or sell and, at the time of such offering
for sale, deliver goods, wares and merchandise, may also be deemed
peddlers as above, except for sidewalk sales adjacent to a regular
place of business; but this section shall not apply to those who sell
or offer for sale, in person or by their employees, ice, wood, charcoal,
meat, milk, butter, eggs, poultry, fish, oysters, game, vegetables,
fruits or other family supplies of a perishable nature or farm products
grown or produced by them and not purchased by them for sale; but
a dairyman who uses upon the streets of the County one or more wagons
may sell and deliver from his wagons milk, butter, cream and eggs
without procuring a peddler's license.
(3)
All persons who do not keep a regular place of business,
whether it is a house, vehicle, vacant lot or elsewhere, open at all
times in regular business hours at the same place, who shall offer
for sale rugs, furniture, appliances or clothing which is delivered
at the time of sale shall be deemed "peddlers" and shall not be licensed
under any separate section.
(4)
Those vendors of secondhand merchandise who sell their
goods and wares as part of an approved or permitted flea market or
yard sale and are licensed as such shall not be deemed "peddlers."
(5)
All persons vending Christmas trees, wreaths or other
similar greenery, or fireworks, who do not keep a regular place of
business, whether it is a house, vehicle, vacant lot or elsewhere,
open at all times during regular business hours at the same place
but who offer said items for sale during a portion of the year on
or about the season of a celebrated holiday shall not be deemed "peddlers"
except for purposes of a license tax imposed pursuant to Virginia
Code § 58.1-3717.
(a)
"Christmas trees" are defined as decorative
bushes, trees, wreaths and like foliage associated with the celebration
of a recognized holiday occurring on December 25 of each year. The
term "Christmas" shall have no religious connotation under this subsection.
(b)
All vendors of Christmas trees and fireworks
who do not keep a regular place of business as defined herein shall
pay a license tax of $250 or $0.36 per $100 of gross receipts, whichever
is less. Any nonprofit civic, charitable or educational organization
may receive a waiver of this license tax upon application to and approval
of the Commissioner of Revenue.
B.
Place of sale.
(1)
It shall be unlawful for any peddler to occupy or
partially occupy while selling or sell from the private property of
another without written permission of the private property owner in
the possession of the peddler while selling or peddling.
(2)
This subsection shall not apply to persons who sell
or offer for sale, in person or by their employees, ice, wood, charcoal,
meat, milk, butter, eggs, poultry, fish, oysters, game, vegetables,
fruits or other supplies or farm products of a perishable nature.
C.
Delivery of goods on day of sale. For the purpose
of this section, any delivery made on the day of sale shall be construed
as equivalent to delivery at the time of sale. Any person claiming
exemption from the provisions of this section on the ground that he
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 claim other than his mere statement, which evidence
may be an invoice or signed order describing the goods, wares or merchandise
involved and the amount and price thereof. Failure to furnish such
evidence shall be sufficient grounds for charging the person making
such delivery with a violation of this section, and, in any prosecution
for a violation of this section, the claim aforesaid must be corroborated
by satisfactory evidence.
[Amended 1-19-2016]
D.
Levy of license tax on retail peddlers.
(1)
There is hereby imposed upon peddlers license taxes
in accordance with the following schedules:
[Amended 1-19-2016]
(a)
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 the peddler: $250 annually. There
shall also be imposed an annual license tax of $100 per vehicle for
every vehicle over one used to peddle the above-stated products.
(b)
All other peddlers shall pay an annual license tax of $500.
(c)
Every peddler that does not pay the annual license tax in § 117-30D(1)(a), who transacts business in this County for the sale of goods, wares or merchandise at a festival or other prearranged event, with more than 100 individuals present, shall pay a license tax of $30 per festival or event, and such peddler shall have registered with and been approved by the person conducting the festival or event.
(d)
Any tax imposed under this subsection on any individual peddler
shall not exceed a cumulative total of $500 per year.
(e)
The provisions of this subsection do not create any exemption
from the meals tax or the sales and use tax.
(2)
The license tax authorized by this subsection shall
not apply to a peddler who sells to licensed dealers or retailers
only; a regular wholesaler dealer who shall at the same time sell
or deliver merchandise to retail merchants; a distributor or vendor
of motor fuels and petroleum products or seafood; a farmer; a farmers'
cooperative association; a producer of agricultural products; a manufacturer
who is subject to Virginia tax on intangible personal property and
who peddles only the goods, wares or merchandise manufactured by him
at a plant whose intangible personal property is taxed by the Commonwealth
of Virginia.
(3)
Any peddler who shall peddle for sale or sell or barter
without a license shall be guilty of a misdemeanor and shall be fined
not less than $50 nor more than $500 for each offense and, in addition,
shall be required to purchase the appropriate peddler's license from
the County of Warren.
(4)
The license tax authorized by the subsection shall only apply to
a peddler that transacts business for the sale of goods, wares or
merchandise within the limits of Warren County but outside the limits
of the Town of Front Royal.
[Added 1-19-2016]
E.
Exemption as to certain dealers in ice, etc. No peddler's
license shall be required, under the provisions of this section, of
dealers in ice, wood or coal, who peddle same from vehicles, provided
that such dealers have taken out a merchant's license in the county.
F.
Exemption as to person selling farm or domestic products. Nothing
contained in this section shall be construed as imposing any tax upon
a person selling farm or domestic products within the County when
the products to be sold are grown or produced by such person, including
but not limited to home baked products and homemade crafts, but proof
shall be shown that such products are so raised or produced by the
party offering them for sale. Before any exemption certificate shall
be issued to any person as a grower, producer or manufacturer, the
applicant for such exemption certificate shall first file with the
Assessor a written statement, duly sworn to and attested to by a notary
public or Justice of the Peace to his community, setting out in full
and in detail the facts claimed to make such applicant a grower, producer
or manufacturer, and no exemption certificate shall be issued by the
Assessor until such statement, duly sworn to, shall have been produced
and filed. The notary public or Justice of the Peace executing such
written statement shall be given in full.
[Amended 1-19-2016]
G.
Enforcement of section. It shall be the duty of the
Sheriff's Office and other law enforcement officers of the county
to enforce the provisions of this section and to have warrants issued
against any person committing a violation.
Except for the persons or businesses listed in §§ 117-30 through 117-35, for which separate flat rates have been fixed, every person or business subject to licensure under this chapter shall be assessed and required to pay annually:
