Portsmouth, VA Business Licensing & Operations: Secondhand Dealers (2026)

Portsmouth splits secondhand commerce across two chapters. Chapter 20's business license tax provisions apply first: under § 20-22, anyone engaging in the business of dealing in junk materials or secondhand paper pays an annual license tax of $50.00, or $0.30 per additional $100.00 of gross receipts, whichever is greater, and no license issues until the applicant exhibits to the commissioner of the revenue a court-issued license to engage in that business. A canvasser buying junk or secondhand paper on a dealer's behalf pays a separate $50.00 annual tax under § 20-21 and must show the commissioner written proof of appointment by a duly licensed dealer.

Chapter 18, Article II then layers on operating conditions. Section 18-1(c) defines "secondhand dealer" broadly to cover firearms, jewelry, clothing, office machines, household appliances, electronic equipment and similar used merchandise bought for resale. Under § 18-51, every dealer in secondhand clothing, furniture, appliances and similar articles must keep daily records of each article bought, including a full description, distinguishing marks, numbers, brands or monograms, and the name and address of the person who sold it. Section 18-52 requires those same dealers to furnish the chief of police, daily, on prescribed forms, a complete list of everything taken in during the preceding 24 hours, with the same identifying details. Separately, § 18-27 requires anyone (other than a licensed merchant) buying secondhand articles at a private or public sale within the city to obtain a dated, signed bill of sale from the seller, backed by photo identification if the seller is not personally known to the buyer.