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AN ORDINANCE TO AMEND AND RE-ORDAIN SECTION 14 OF CHAPTER II
<br />OF THE LICENSE TAX ORDINANCE OF THE CITY OF PORTSMOUTH, RE-
<br />LATING TO LICENSE FEES FOR ITINERANT VENDORS AND BANKRUPTCY,
<br />CLOSING OUT 0R FIRE SALES
<br />
<br /> Be it erdained by the Council .of the City of Mortsm~uth, Virginia,
<br />t~hat Section 14 of Chapter II of the License Tax Ordinance of the City of
<br />Portsmouth, be amended and re-ordained to read as follows:
<br />
<br /> 14. ITINERANT VENDORS AND BAA~RUPTCY, CLOSING OUT OR FIRE SALES.
<br />Every person, firm er corporation who shall either (1) engage in, do er trans-
<br />act any temporary or transient ~usiness in the City for ,~ha sale of/?ods, wares
<br />and merchandise-and who., 'for The purpose o~f~arrying on ~ch busine~T~~ shall hire; "~
<br />lease, use or ~ccu~y any building or structure, motor vehi¢le~ tent, car, boat
<br />or public ro~m, or any part thereof, including rooms in hotel~, lodging houses
<br />or houses of private entertainment, or in any street, alley, or other public
<br />plaoe, far a period of less than one year, for the exhibition of ~r sale of such
<br />g~ds, wares and merchandise, or (2) conduct any bankruptcy, closing ~ut or
<br />fire sale as defined in Section 8-91 of the C~de of the City of ?ortsmouth= 1951,
<br />as amended, shall pay for such privilege, in addition to a merchant's llcen~e' ~ or
<br />other applicable tax, a specz_zc license tax of $500.00 a month or fraction there-
<br />of, which liceuse shall not be transferable and mot subject to proration for any
<br />cause whatever.
<br />
<br /> gvery person, rim or corporation who ur which has not been licensed
<br />for at least one year to sell or to offer for sale goods, wares or merchandise
<br />before the adoption cf ~his ordinance and who shall hereafter apply for a license
<br />to offer or sell goods, wares or merchandise within the City shall file with such
<br />application am affidavit fr~m the Owner of the building, structure, e~c., to be
<br />used by such applicant, showing for what period nf time the property to be used
<br />by such ap9!icaxt has been hired, orleased by,such applica~, and no l~cense shatl~
<br />he issued %%~less and until such affidavit is Attached to the application; provided,
<br />that the City ~ollector may, in lleu of the foregoing affidavit, issue a regular
<br />merchant's or regular auctioneer's license to any applicant upon the giving of a
<br />b~nd or security in such amount as %~11 equal the specific tax required by this
<br />ordinance for a period of one year from the date of application for such license,
<br />and such b~ad or security shall provide that such amount shall be paid te the City
<br />of Portsmouth in the event and ~t any time during any such year that said City
<br />Collector,shall receive sufficient evidence showing that it was the applicant's
<br />intention to engage in or transact a temporary or transient business in the City
<br />of Portsmouth.
<br />
<br /> No person shall he exempt from the payment of the liceuse tax imposed
<br />by this section by reason of associating temporarily ~th any local merchant,
<br />dealer, trader or auctioneer, or by reason of conducting such temporary or transient
<br />b%~siness in con~ectioa with or as a part of the business i~ the name of any local
<br />merchant, dealer, trader or..auc~ioneer.
<br />
<br /> The provisions of this section shall not apply to ~he sale at auctiom of
<br />a~y wagon, carriage, automobile, mechanics' tooths, used farmi~ implemen~, live
<br />stock, poultry (dressed er undressed), sea food, vegetables, fruits, melons, berries,
<br />flowers, leaf tobacco, or for sale of used household furnit~rre and used household
<br />
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