As used in this article, the following terms shall have the meanings set forth herein:
(a) "Tax year" or "taxable year" means either the calendar year or the taxpayer's fiscal year when permission is obtained from the Collector to use the same tax period in lieu of the calendar year.
(b) "Person" or "company", herein used interchangeably, includes any individual, firm, copartnership, joint venture, association, corporation, limited liability company, trust, estate or any other group or combination acting as a unit and the plural as well as the singular number, unless the intention to give a more limited meaning is disclosed by the context, and the use of any gender includes all genders. The word "it" shall also include the pronouns "he" and "she".
(c) "Sale", "sales" or "selling" includes any transfer of the ownership of, or title to, property, whether for money or in the exchange for other property.
(d) "Taxpayer" means any person liable for any tax hereunder.
(e) "Collector" means the Director of Finance appointed by the Mayor and his or her agents or representatives or any other person designated by the Mayor to administer the collection of the taxes imposed under this Article.
(f) "Gross income" means the gross receipts of the taxpayer, other than a banking or financial business, received as compensation for personal services and the gross receipts of the taxpayer derived from trade, business, commerce or sales and the value proceeding or accruing from the sale of tangible property (real or personal) or service or both and all receipts by reason of the investment of the capital of the business engaged in, including rentals, royalties, fees, reimbursed costs or expenses or other emoluments however designated and including all interest, carrying charges, fees or other like income, however denominated, derived by the taxpayer from repetitive carrying of accounts, in the regular course and conduct of his business and extension of credit in connection with the sale of any tangible personal property or service, and without any deductions on account of the cost of property sold, the cost of materials used, labor costs, taxes, royalties paid in cash or in kind or otherwise, interest or discount paid or any other expense whatsoever. "Gross income" of a banking or financial business is specified in Section 733.12.
(g) "Gross proceeds of sales" means the value, whether in money or other property, actually proceeding from the sale of tangible property without any deductions on account of the cost of property sold or expenses of any kind. "Gross income" and "gross proceeds of sales" shall not be construed to include:
(1) Cash discounts allowed and taken on sales;
(2) The proceeds of sale of goods, wares or merchandise returned by customers when the sale price is refunded either in cash or by credit;
(3) The amount allowed as "trade-in-value" for any article accepted as part payment for any article sold;
(4) Excise tax imposed by the State;
(5) Money or other property received or held by a professional person for the sole use and benefit of a client or another person or money received by the taxpayer on behalf of a bank or other financial institution for the repayment of a debt of another person; and
(6) Excise taxes imposed by the federal government upon the consumer, not manufacturer, and which are held in trust by the vendor as agent for the federal government.
(h) "Business" includes all activities engaged in or caused to be engaged in with the object of gain or economic benefit, either direct or indirect. "Business" shall not include a casual sale by a person who is not engaged in the business of selling the type of property involved in such casual sale. "Business" includes the production of natural resources or manufactured products which are used or consumed by the producer or manufacturer and includes the activities of a banking business or financial organization.
(i) "Banking business" or "financial organization" means any bank, banking association, trust company, industrial loan company, small loan company or licensee, building and loan association, savings and loan association, credit union, finance company, investment company, investment broker or dealer and any other similar business organization at least ninety percent (90%) of the assets of which consists of intangible personal property and at least ninety percent (90%) of the gross receipts of which consists of dividends, interest and other charges derived from the use of money or credit.
(j) “Service business or calling" includes all activity, engaged in by a person for other persons for a consideration, which involve the rendering of a service as distinguished from the sale of tangible property, but shall not include the services rendered by an employee to his employer. "Service business or calling" includes but is not limited to:
(1) Persons engaged in manufacturing, compounding or preparing for sale, profit or commercial use articles, substances or commodities which are owned by another or others;
(2) Persons engaged as independent contractors in producing natural resource products which are owned by another or others, as personal property, immediately after the same are severed, extracted, reduced to possession and produced;
(3) The repetitive carrying of accounts, in the regular course and conduct of business, and extension of credit in connection with the sale of any tangible personal property or service, except as to persons taxed pursuant to the provisions of Section 733.12.
(k) "Selling at wholesale or wholesale sales" means and includes:
(1) Sales of any tangible personal property for the purpose of resale in the form of tangible personal property;
(2) Sales of machinery, supplies or materials which are to be directly consumed by the purchaser in the conduct of any business or activity which is subject to the tax imposed by this article;
(3) Sales of any tangible personal property to the United States of America, its agencies and instrumentalities or to the State, its institutions or political subdivisions.
(l) "Contracting" includes the furnishing of work, or both materials and work, in the fulfillment of a contract for the construction, alteration, repair, decoration or improvement of a new or existing building or structure, or any part thereof or for the alteration, improvement or development of real property.
(m) The terms "retail sales" and "selling at retail" mean all sales other than wholesale sales, including but not limited to sales to persons for use in any activity not subject to the tax imposed by this article, all sales of real property, and sales to consumers.
(n) The terms "Municipality", "Village" or "City" mean the Village of Barboursville.
(o) The term "health maintenance organization" means the activity of a health maintenance organization holding a certificate of authority under the provisions of West Virginia Code §§ 33-25A-1 et seq. having gross income received from the Medicaid program pursuant to Title XIX of the Social Security Act, the state employee programs administered by the public employee insurance agency pursuant to West Virginia Code§§ 5-16-1 et seq., and other federal programs, for health care items or services provided directly or indirectly by the health maintenance organization that is expended for administrative expenses; or having gross income received from enrollees, or from employers on behalf of enrollees, from sources other than Medicaid, state employee programs administered by the public employees insurance agency and other federal programs for health care items or services provided directly or indirectly by the health maintenance organization.
(Ord. 2019-07. Passed 12-2-19.)