(a) Terms used in this article or in the administration, collection and enforcement of the taxes imposed by this article and not otherwise defined in this article shall have the meanings ascribed to them in articles nine, ten, fifteen, fifteen-a and fifteen-b, chapter eleven of the Code of West Virginia, 1931, as amended. In the event of any conflict between the definitions set forth herein and those definitions set forth in articles nine, ten, fifteen, fifteen-a and fifteen-b, chapter eleven of the Code of West Virginia, 1931, as amended, the definitions set forth in articles nine, ten, fifteen, fifteen-a and fifteen-b, chapter eleven of the Code of West Virginia, 1931, as amended shall supersede those set forth herein.
(b) As used in this section:
(1) "Business" means any activity engaged in or caused to be engaged in by any person with the object of gain or economic benefit, direct or indirect, and all activities of the state and its political subdivisions which involve sales of tangible personal property or the rendering of services when those service activities compete with or may compete with the activities of other persons.
(2) "City" or "this City" means the City of Charles Town, West Virginia.
(3) "Code of West Virginia" means the Code of West Virginia, 1931, as amended.
(4) "Person" includes any individual, firm, partnership, joint venture, joint stock company, association, public or private corporation, limited liability company, limited liability partnership, cooperative, estate, trust, business trust, receiver, executor, administrator, any other fiduciary, any representative appointed by order of any court or otherwise acting on behalf of others, or any other group or combination acting as a unit, and the plural as well as the singular number.
(5) "Purchase" means any transfer, exchange or barter, conditional or otherwise, in any manner or by any means whatsoever, for a consideration;
(6) "Purchase price" means the measure subject to the taxes imposed by this article and has the same meaning as sales price;
(7) "Purchaser" means a person who purchases tangible personal property, custom software or a service taxed by this article.
(8) "Sale," "sales" or "selling" have the meaning ascribed to those terms in W.Va. Code§ 11-15-2(b)(17).
(9) "Sales price" has the meaning ascribed to that term in article fifteen-b, chapter eleven of the Code of West Virginia.
(10) "Sales tax" means the municipal sales and service tax levied under Section 203.03
of this article.
(11) "Service" or "selected service" have the meaning ascribed to those terms in article fifteen-b, chapter eleven of the Code of West Virginia.
(12) "State sales tax" means the tax levied by article fifteen, chapter eleven of the Code of West Virginia.
(13) "State use tax" means the tax levied by article fifteen-a, chapter eleven of the Code of West Virginia.
(14) "Tax" means the taxes imposed by this article and includes additions to tax, interest and penalties levied under article ten, chapter eleven of the Code of West Virginia, 1931, as amended.
(15) Tax Commissioner" means the State Tax Commissioner, or his or her delegate. The term "delegate" in the phrase "or his or her delegate", when used in reference to the Tax Commissioner, means any officer or employee of the State Tax Division duly authorized by the Tax Commissioner direcdy, or indirecdy by one or more redelegations of authority, to perform the functions mentioned or described in articles fifteen or fifteen-b, chapter eleven of the Code of West Virginia, 1931, as amended, or the rules promulgated under those articles.
(16) "Ultimate consumer" or "consumer" means a person w h o uses or consumes services or tangible personal property or custom software.
A. The exercise by any person of any right or power over tangible personal property or custom software incident to the ownership, possession or enjoyment of the property, or by any transaction in which possession of or the exercise of any right or power over tangible personal property, custom software or the result of a taxable service is acquired for a consideration, including any lease, rental or conditional sale of tangible personal property or custom software; or
B. The use or enjoyment in this State of the result of a taxable service. As used in this definition, "enjoyment" includes a purchaser's right to direct the disposition of the property or the use of the taxable service, whether or not the purchaser has possession of the property.
C. iii. The term "use" does not include the keeping, retaining or exercising any right or power over tangible personal property, custom software or the result of a taxable service for the purpose of subsequently transporting it outside the City for use thereafter solely outside this City.
(19) "Vendor" means any person furnishing services taxed by this article or making sales of tangible personal property or custom software. "Vendor" and "seller" are used interchangeably in this article.
(Passed 1-20-15.)