For the purpose of this article, the following words and phrases shall have the meanings respectively ascribed to them by this section.
(a) “Business” means any economic activity, whether a person engaged expressly or impliedly holds himself out as engaged in business or supplying his products or a commodity or service to the public as a class or a limited portion of the public or sells any goods, wares, merchandise of any kind or provides a service of any kind; provided, the “business” shall not include sales of products of the farm, garden or dairy by the producer or grower thereof; occasional sales by societies acting for charitable, religious, or benevolent purposes; judicial sales directed by law or court order; or any business the gross income of which is less than one thousand dollars ($1,000) per license year and, in this connection, “gross income” shall mean the gross receipts of the business received as compensation for personal services and from trade, commerce or sales and the value accruing from the sale of tangible property (real or personal), or service or both, without any deduction on account of the cost of property sold, materials used, labor costs, taxes or any other expense whatsoever.
(b) “Business franchise certificate” means a franchise or certificate, issued by or in behalf of the State, authorizing a person to conduct business within the State of West Virginia and when referred to in this article a certificate or registration shall mean business franchise registration certificate.
(Ord. 97-1. Passed 5-15-97.)