Section 98-48 MANUFACTURERS' SALES AGENTS.


For every license for acting or doing business as a manufacturer's sales agent, there shall be paid a license tax of fifty dollars ($50.).  Such license tax shall not be prorated.  No such license tax shall be collected from a "peddler at wholesale" as defined in Virginia Code Section 58.1-3718, contrary to the terms of Section 58.1-3718.  The tax levied on a "peddler at wholesale" shall not be greater than the tax imposed on a wholesale merchant, as defined in Chapter 37 of Title 58.1 of the Code of Virginia, selling similar goods, wares or merchandise at a definite place of business.


(Ord. No. 2-96 Amended 2-12-96-Effective Upon Passage)