§ 4-12-2. Peddlers and itinerant merchants; license tax.

Any person who is a peddler or an itinerant merchant, as those terms are defined in Section 31-1-1, shall be subject to the business, professional and occupational license tax which shall be levied at the rate established for retail merchants by Section 4-7-24. However, the tax on a peddler or itinerant merchant shall not exceed Five Hundred Dollars ($500.00) per year, but this maximum shall not apply to any dealer in precious metals who shall be taxed without limit at the rate provided by Section 4-7-24. The transfer of any such license and the refund of such license taxes shall be done in accordance with Section 4-7-13.

The tax imposed by this Section shall not apply to any person involved in the following activities:

(a)

A peddler or itinerant merchant who sells or offers for sale in person or by their employees ice, wood, charcoal, meats, milk, butter, eggs, poultry, game, vegetables, fruits or other family supplies of a perishable nature or farm products grown or produced by them and not purchased by them for sale.

(b)

A peddler at wholesale, as defined by Code of Virginia, Section 58.1-3718, who shall be taxed in accordance with state law;

(c)

A distributor or vendor of seafood who catches seafood and sells only the seafood caught by him, a farmers' cooperative association, or any other activity specifically exempted from this tax pursuant to Code of Virginia, Section 58.1-3719; and

(d)

A direct seller, as defined by Code of Virginia, Section 58.1-3719.1, who shall be taxed in accordance with state law. (11-87-4; 9-93-4.)