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Loan or mortgage krokers <br />Loan or mortgage companies <br />Safety deposit box companies <br />Security and commodity brokers and services <br />Stockbroker <br />Working capital financing <br /> <br /> "Professional services" means services performed by <br />architects, attorneys-at-law, certified public accountan5s, <br />dentists, engineers, land surveyors, surgeons, veterinarians, <br />and practitioners of the healing arts (the arts and sciences <br />dealing with the prevention, diagnosis, treatment and cure or <br />alleviation of human physical or mental ailments, conditions, <br />diseases, pain or infirmities) and such occupations, and no <br />others, as the Virginia Departmenn of Taxation may list in the <br />BPOL guidelines promulgated pursuant to 58.1-3701 of the Code <br />of Virginia. The DeparEmenn shall identify and list each <br />occupaElon or vocation in which a professed knowledge of some <br />departmen5 of science or learning, gained by a prolonged course <br />of specialized instruction and study is used by its practical <br />application to the affairs of others, either advising, guiding, <br />or meaching them, and in serving their interesns or welfare in <br />the practice of an art or science founded on it. The word <br />"profession" implies attainments in professional knowledge as <br />distinguished from mere skill, and the application of knowledge <br />to uses for others rather than for personal profit. <br /> <br /> "Purchases" shall mean all goods, wares and merchandise <br />received for sale at each definite place of business of <br />a wholesale merchant. The nerm shall also include the cost of <br />manufacture of all goods, wares and merchandise manufactured by <br />any wholesaler or wholesale merchant and sold or offered for <br />sale Such merchant may elect no report the gross receipts from <br />the sale of manufactured goods, wares and merchandise if it <br />cannot determine or chooses no~ to disclose the cost of <br />manufacture. <br /> <br /> "Wholesaler" or "Wholesale Merchanm" shall mean any person <br />or merchant who sells wares and merchandise for resale by the <br />purchaser, including sales when the goods, wares and <br />merchandise will be incorporated into goods and services for <br />sale, and also includes sales to institutional, commercial, <br />government and industrial users which because of the quantity, <br />price or other terms indicate nhat they are consistent with <br />sales at wholesale. <br /> <br /> 2. That Sections 20-3 of the Code of the City of <br />Portsmouth, Virginia (1988) be amended and reordained mo read <br />as follows: <br /> <br />Sec. 20-3. License requirement; <br />ordinance prerequisite to issuance. <br /> <br />compliance with zonmng <br /> <br />(a) Every person engagmng in this jurisdiction in any <br /> 3 <br /> <br /> <br />