58.1-3718 - Counties, cities and towns authorized to levy a license tax on peddlers at wholesale. - Virginia Statutes

§ 58.1-3718. Counties, cities and towns authorized to levy a license tax onpeddlers at wholesale.

A. For purposes of the license tax authorized in § 58.1-3703, any person,firm or corporation, who or which sells or offers to sell goods, wares ormerchandise to licensed dealers, other than at a definite place of businessoperated by the seller, and at the time of such sale or exposure for saledelivers, or offers to deliver, the goods, wares or merchandise to the buyershall be deemed a peddler at wholesale. For purposes of this section anydelivery made on the day of sale shall be construed as a delivery at the timeof sale.

B. The license tax imposed by any locality on a peddler at wholesale shallnot be at a rate greater than the rate imposed by such locality on awholesale merchant selling similar goods, wares or merchandise in suchlocality at one definite place of business.

(Code 1950, § 58-354; 1950, p. 894; 1984, c. 675.)