§ 26-985. Same—Gasoline and oil.

(a)

Every person engaged in the business of peddling gasoline, oil or petroleum products in the City and not maintaining a permanent storage plant in this City shall pay a license tax of $300.00 for each vehicle used in such business. The whole license tax assessed shall be paid in one sum at the time the license is issued, and the tax shall not be prorated or transferred.

(b)

Each vehicle used in the conduct of the business shall be plainly marked with the name and street address of the person conducting the business.

(c)

This section shall not be construed to permit the operation of vehicles upon the City streets without the payment of the license tax on such vehicles provided elsewhere in this article.

(Code 1993, § 27-425; Code 2004, § 98-758)

State Law reference— Limitations on license tax on peddlers, Code of Virginia, § 58.1-3717.

(Code 1993, § 27-425; Code 2004, § 98-758)

State law reference

Limitations on license tax on peddlers, Code of Virginia, § 58.1-3717.