For the purpose of this chapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
BUSINESS. Any business, whether a person is engaged expressly or impliedly holds himself or herself out as engaged in business, or supplies his or her products or a commodity or service to the public as a class or a limited portion of the public, or sells any goods, wares or merchandise of any kind or provides a service of any kind; provided, that 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 $4,000 per license year.
GROSS INCOME. 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.
(1991 Code, § 6-14)
Statutory reference:
For similar state law, see W.Va. Code § 11-12-2