(b) In determining value, however, regarding sales from one to another of affiliated companies or persons, or under other circumstances where the relation between the buyer and seller is such that the gross proceeds from the sale are not indicative of the true value of the subject matter of the sale, the Collector shall follow the rules prescribed by the State Tax Commissioner for determining the value upon which such privilege tax shall be levied, corresponding as nearly as possible to the gross proceeds from the sale of similar products of like quality or character where no common interest exists between the buyer and seller, but the circumstances and conditions are otherwise similar.
(d) Manufacturers exercising any privilege taxable under Section 733.04 shall not be required to pay the tax imposed in Section 733.05 for the privilege of selling their manufactured products for delivery outside of the Municipality but the gross income derived from the sale of such manufactured products outside the Municipality shall be included in determining the measure of the tax imposed on such manufacturer in Section 733.04.
(e) A person exercising privileges taxable under the other sections of this article, producing coal, oil, natural gas, minerals, timber or other natural resource products the production of which is taxable under this article, and using or consuming the same, in his business or transferring or delivering the same as a royalty payment, in kind, or the like, shall be deemed to be engaged in the business of mining and producing coal, oil, natural gas, minerals, timber or other natural resource products for sale, profit or commercial use, and shall be required to make returns on account of the production of the business, showing the gross proceeds or equivalent in accordance with the uniform and equitable rules for determining the value upon which such privilege tax shall be levied, corresponding as nearly as possible to the gross proceeds from the sale of similar products of like quality or character by other taxpayers. The rules as prescribed by the State Tax Commissioner shall be followed by the Collector.
(f) To the extent not herein set forth in the Codified Ordinances, West Virginia Code 8-13-5 is hereby incorporated into this article as if set forth in its entirety. Any provision in the Codified Ordinances contrary to the provisions set forth in West Virginia Code 8-13-5 shall be resolved in favor of the West Virginia Code.
(g) The purpose of this article is to impose a municipal business and occupation tax pursuant to West Virginia Code § 8-13-5 to the fullest extent allowable under the operative laws of the State of West Virginia and the United States unless a more restrictive application is required by an express limitation set forth in this article.
(h) The municipal business and occupation tax is imposed on each person engaged in privileges taxable under this article if such person is engaged in purposive revenue generating activities within the Municipality's limits and such person has sufficient contacts to sustain the Municipality's taxing jurisdiction. By way of example (but not limitation), if a person's activities within the Municipality contributes to the establishment and maintenance of a market, such contacts are considered to be sufficient to sustain the Municipality's taxing jurisdiction assuming federal constitutional nexus standards are satisfied.
(Ord. 2019-07. Passed 12-2-19.)