§ 26-971. Same—Direct sellers, retail and wholesale.

Every person who engages in the business of a direct seller, as defined in Section 26-872, and whose total sales exceed $5,000.00 shall obtain a license for the privilege of doing business in the City and pay a license fee as set forth in Appendix A to this Code or a license tax equal to $0.20 per $100.00 of the retail sales, or $0.05 per $100.00 of the wholesale sales, whichever is applicable, as provided in Section 26-871.

(Code 1993, § 27-410; Code 2004, § 98-743)

State Law reference— Limitations on license tax on direct sellers, Code of Virginia, § 58.1-3719.1; limitations on license tax on wholesale merchants, Code of Virginia, § 58.1-3716.

(Code 1993, § 27-410; Code 2004, § 98-743)

State law reference

Limitations on license tax on direct sellers, Code of Virginia, § 58.1-3719.1; limitations on license tax on wholesale merchants, Code of Virginia, § 58.1-3716.