(a) Terms used in this article or in the administration, collection and enforcement of the taxes imposed by this article shall have the meanings ascribed to them in West Virginia Code Chapter 11, Articles 9, 10, 15, 15a and 15b, as amended.
(b) As used in this article:
(1) “Business” includes all activities 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) "Town" or "this Town" means the Town of Fayetteville, West Virginia.
(3) "Code of West Virginia" or "West Virginia Code" means the Code of West Virginia, 1931, as amended by the West Virginia Legislature.
(4) "Person" means any individual, partnership, association, corporation, limited liability company, limited liability partnership or any other legal
entity, including this state or its political subdivisions or an agency of either, or the guardian, trustee, committee, conservator, guardian, executor or administrator of any person.
(5) "Purchase price" means the measure subject to the taxes imposed by this article and has the same meaning as sales price.
(6) "Purchase" means any transfer, exchange or barter, conditional or otherwise, in any manner or by any means whatsoever, for a consideration.
(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 same meaning ascribed to those terms in West Virginia Code Chapter 11, Article 15b.
(10) "Sales price" has the meaning ascribed to that term in West Virginia Code Chapter 11, Article 15b.
(12) "Service" or "selected service" have the meaning ascribed to those terms in West Virginia Code Chapter 11, Article 15b.
(13) "State sales tax" means the tax levied by West Virginia Code Chapter 11, Article 15.
(14) "State use tax" means the tax levied by West Virginia Code Chapter 11, Article 15a.
(15) “Tax" means the taxes imposed by this article and includes additions to tax, interest and penalties levied under West Virginia Code Chapter 11, Article 10, as amended.
(16) "Tax Commissioner" means the Chief Executive Office of the Tax Division of the Department of Revenue of this state, as provided in West Virginia Code Chapter 11, Article 1, Section 1, as amended.
(17) "This state" means the State of West Virginia.
(18) "Ultimate consumer" or "consumer" means a person who uses or consumes services or tangible personal property or custom software.
(19) "Use" for the purposes of the tax imposed by Section 777.04 of this article means and includes:
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. 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 Town for use thereafter solely outside the Town.
(21) "Vendor" means any person engaged in this Town in 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 12-2-21.)