                                 CODE OF VIRGINIA

PEDDLERS; ITINERANT MERCHANTS (§ 58.1-3717)

A. For the purpose of license taxation pursuant to &#xA7; 58.1-3703, any person
who shall carry from place to place any goods, wares or merchandise and offer to
sell or barter the same, or actually sell or barter the same, shall be deemed to
be a peddler.

B. For the purpose of license taxation pursuant to &#xA7; 58.1-3703, the term
&#8220;itinerant merchant&#8221; means any person who engages in, does, or
transacts any temporary or transient business in any locality and who, for the
purpose of carrying on such business, occupies any location for a period of less
than one year.

C. Any tax imposed pursuant to &#xA7; 58.1-3703 on peddlers and itinerant
merchants shall not exceed $500 per year. Dealers in precious metals shall be
taxed at rates provided in &#xA7; 58.1-3706.

D. This section shall not apply to a peddler at wholesale or to those who sell
or offer for sale in person or by their employees ice, wood, charcoal, meats,
milk, butter, eggs, poultry, 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. A dairyman who uses upon the streets of any city one
or more vehicles may sell and deliver from his vehicles, milk, butter, cream and
eggs in such city without procuring a peddler&#8217;s license.

E. The local governing body imposing such tax may by ordinance designate the
streets or other public places on or in which all licensed peddlers or itinerant
merchants may sell or offer for sale their goods, wares or merchandise.

F. Any locality that requires a peddler or itinerant merchant to display its
license at its vehicle or temporary place of business shall provide to the
peddler or itinerant merchant a decal, sticker, or other adhesive label that
satisfies such requirement.

HISTORY: Code 1950, §§ 58-266.8, 58-340; 1982, c. 633; 1983, c. 550; 1984, c.
675; 2017, c. 28.