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AN ORDINANCE TO AMEND SECTIONS 20-52 OF THE CODE OF THE CITY <br />OF PORTSMOUTH, VIRGINIA, 1973, PERTAINING TO BUSINESS LICENSE <br />TAX ON PEDDLERS AND ITINERANT MERCHANTS. <br /> <br /> BE IT ORDAINED by the Council of the City of Portsmouth, <br />Virginia, that Section 20-52 of the Code of the City of <br />Portsmouth, Virginia, 1973, be amended to <br />read as follows: <br /> <br />Section 20-52. Retail sales. <br /> <br /> Every person engaged in retail sales shall pay a business <br />license tax of fifty dollars ($50.00) on the first five thousand <br />dollars ($5,000.00) of gross re~celpts and thirty cents ($0.30) <br />on each additional one hundred dollars ($tOO.00) of gross receipts. <br /> <br /> Retail sales shall be defined to include, but not be <br />limited to, the following activities: ~ <br /> <br /> (a) The sale of goods, wares an~ merchandise for any <br />purpose other than resale, but not including sales at wholesale <br />to institutional, commercial and industrial users. <br /> <br /> (b) A peddler is any person who carries from place to <br />place any goods, wares, food or merchandise purchased for <br />resale and offers to sell or actually sells and delivers the <br />same at retail. Any person who does not keep a regular <br />place of business, whether it be a house or vacant lot or <br />elsewhere, with regular business hours, but at that place <br />offers to sell goods, wares, rood'or merchandise purchased <br />for resale is a peddler. Any person who keeps a regular <br />place of business, with regular business hours at the same <br />place, or who other than at a regular place of business, <br />personally or through agents, offers for sale or sells and, <br />at the time of such offer for sale, delivers goods, wares, <br />food or merchandise purchased for resale at retail is a <br />peddler. No peddler shall be permitted while doing business <br />as a peddler to keep his vehicle in one location on the <br />streets for a longer period of time than ten minutes, and <br />shall not make sales in front of a place of business where <br />business similar to that conducted by the peddler is transacted. <br />Any person violating the provisions of this subsection shall <br />be subject to a fine as a Class IV Misdemeanor for each <br />offense. <br /> <br /> (c) An itinerant merchant is any person who engages <br />in, does or transacts any temporary or transient business in <br />the City of Portsmouth, either in one locality or in traveling <br />from place to place in the sales of goods, wares and merchandise <br />at retail, and who for the purpose of carrying on such <br />business hires, leases, uses or occupies any building or <br /> <br /> <br />