Highlighted below: 3 of 3 extracted standards. Sections and highlights carry their own anchors.
Chapter 42 - SECONDHAND GOODS#
Footnotes:#
(1) ---
Cross reference— Advertising, ch. 6; taxation, ch. 54.
State Law reference— Local regulation of automobile graveyards and junkyards, Code of Virginia, § 15.1-28; municipal regulation of pawnshops and secondhand dealers, Code of Virginia, § 15.1-866; local limitations as to number of pawnshops, Code of Virginia, § 54.1-4002; permit for trading in secondhand building fixtures, Code of Virginia, §§ 59.1-117, 59.1-118; report by dealer in junk or secondhand personal property to chief of police or sheriff, Code of Virginia, § 59.1-121; sale or exchange of secondhand watches, Code of Virginia, § 59.1-131 et seq.
Sec. 42-1. - Yard, garage or back yard sales.#
(a) License; license tax.#
Any person who shall offer for sale any items of tangible personal property at sales, commonly known as yard, garage, or backyard sales, whereby such items are offered for sale on property anywhere within the town limits, shall pay a specific license tax of $5.00 for the privilege of conducting such sale. No more than four licenses for one day each shall be issued in any 12-month period to the same person or for a sale on the same property.§
(b) Sworn statement as to secondhand status of goods.#
No license shall be issued under this section, except upon a sworn statement or affidavit of the applicant that only secondhand or used items owned by such applicant shall be offered for sale. No person shall give a false statement or affidavit in order to obtain such license.
(c) Signs.#
No signs advertising such sales shall be affixed to town property or located in a public right-of-way.§ Signs lawfully erected shall be removed within eight hours after the end of the sale.§
(d) Tax-exempt organizations.#
Churches, civic and similar organizations recognized and exempted from taxation by the Internal Revenue Service, which use the proceeds of sale for nonprofit or charitable purposes, shall pay one $10.00 fee per sale and shall be limited to four sales per year.
(e) Display of license.#
A license issued pursuant to this section shall be displayed conspicuously during the sale.
(Ord. of 12-2-85(2))