76866458.1-3717Virginia Decodedhttps://vacode.org2016TaxationLocal TaxesLicense TaxesPeddlers; itinerant merchantsCode 1950, §§ 58-266.8, 58-340; 1982, c. 633; 1983, c. 550; 1984, c. 675.http://law.lis.virginia.gov/vacode/58.1-3717/58.1-3703Counties, cities and towns may impose local license taxes and fees; limitation of authority/58.1-3703/58.1-3706Limitation on rate of license taxes/58.1-3706//58.1-3717/58.1/III/37/58.1-3717For the purpose of license taxation pursuant to § 58.1-3703, any person who shall carry from place to place any goods, wares or merchandise and offer to sell or barter the same, or actually sell or barter the same, shall be deemed to be a peddler.sectionAA1Any tax imposed pursuant to § 58.1-3703 on peddlers and itinerant merchants shall not exceed $ 500 per year. Dealers in precious metals shall be taxed at rates provided in § 58.1-3706.sectionCC1The local governing body imposing such tax may by ordinance designate the streets or other public places on or in which all licensed peddlers or itinerant merchants may sell or offer for sale their goods, wares or merchandise.sectionEE1