                                 CODE OF VIRGINIA

COUNTIES, CITIES AND TOWNS AUTHORIZED TO LEVY A LICENSE TAX ON PEDDLERS AT
WHOLESALE (§ 58.1-3718)

A. For purposes of the license tax authorized in &#xA7; 58.1-3703, any person,
firm or corporation, who or which sells or offers to sell goods, wares or
merchandise to licensed dealers, other than at a definite place of business
operated by the seller, and at the time of such sale or exposure for sale
delivers, or offers to deliver, the goods, wares or merchandise to the buyer
shall be deemed a peddler at wholesale. For purposes of this section any
delivery made on the day of sale shall be construed as a delivery at the time of
sale.

B. The license tax imposed by any locality on a peddler at wholesale shall not
be at a rate greater than the rate imposed by such locality on a wholesale
merchant selling similar goods, wares or merchandise in such locality at one
definite place of business.

HISTORY: Code 1950, § 58-354; 1950, p. 894; 1984, c. 675.