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<br />3{ <br /> <br />TUESDAY <br /> <br />JUNE 26, 1984 <br /> <br />Council also unanimously adopted the following ordinance which, as introduced at Council's <br /> <br />June 12th meeting, amends Article III of the City's Business-Professional-Occupational <br /> <br />License Tax Ordinance (1983) to conform to requirements enacted by the 1984 Session of the <br /> <br />Virginia General Assembly: <br /> <br />BE IT ORDAINED by the Council of the City of Martinsville, Virginia, in <br />regular session on June 26, 1984, that the Business, Professional, Occu- <br />pational License Tax Ordinance, 1983, be amended, as follows: <br /> <br />A. Article III, Sec. 2, shall be amended to read as follows: <br /> <br />2. COMMISSION MERCHANTS. Any person, firm, or corporation <br />engaged in the business of selling merchandise on commission <br />by sample, circular, or catalog for a regularly established <br />retailer, who has no stock or inventory under his control <br />other than floor samples held for demonstration or sale, and <br />owned by the principal retailer, shall be classified as a <br />commission merchant and taxed only in accordance with the <br />provisions of this section at the rate of thirty-six cents <br />per one hundred dollars of commission income. <br /> <br />B. Article III shall be amended by the addition of a new <br />Section 4, to read as follows: <br /> <br />4. DIRECT SELLERS. Any person who: <br /> <br />(a) Engages in the trade or business of selling or <br />soliciting the sale of consumer products primarily in <br />private residences and maintains no public location <br />for the conduct of such business; and <br /> <br />(b) Receives remuneration for such activities, with <br />substantially all of such remuneration being directly <br />related to sales or other sales-oriented services, <br />rather than to the number of hours worked; and <br /> <br />(c) Performs such activities pursuant to a written <br />contract between such person and the person for whom <br />the activities are performed and such contract pro- <br />vides that such person will not be treated as an <br />employee with respect to such activities for federal <br />tax purposes; <br /> <br />shall be classified as a direct seller, provided that the <br />total sales of such seller exceed $4,000 per year, and <br />taxed on gross receipts at the rate of twenty cents per <br />one hundred dollars of retail sales or five cents per one <br />hundred dollars of wholesale sales, whichever is applicable. <br />