There is hereby levied and shall be collected by the Town of Granville annual privilege taxes against the persons, on account of the business and other activities, and in the amounts to be determined by the application of rates against the values or gross income as set forth in subsections (a) to (j) inclusive of this section.
If any person liable for any tax under subsection (a) or (b) hereof shall ship or transport his products or any part thereof out of the town without making sale of such products, the value of the products in the condition or form in which they exist immediately before transportation out of the town shall be the basis for the assessment of the tax imposed in said sections. Provided, however, that no person shall be liable for any tax under the provisions of this section for merchandise delivered from the place of manufacture in this town to a warehouse or distributing point in another municipality within this state, providing said warehouse be wholly owned and operated by the person manufacturing said merchandise or manufactured products in this town. The Town Recorder shall prescribe equitable and uniform rules for ascertaining such value.
In determining value, however, as regards sales from one to another of affiliated companies or persons, or under other circumstances where the relations between the buyer and the 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 Town Recorder shall prescribe 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 where no common interest exists between the buyer and seller but the circumstances and conditions are otherwise similar.
Gross income included in the measure of the tax under subsections (a) and (b) hereof shall neither be added or deducted in computing the tax levied under the other sections of this article.
A person exercising any privilege taxable under subsections (a) and (b) hereof and engaging in the business of selling his natural resources or manufactured products at retail in this town shall be required to make returns of the gross proceeds of such retail sales and pay the tax imposed in subsection (c) hereof for the privilege of engaging in the business of selling such natural resources or manufactured products at retail in this town. But any person exercising any privilege taxable under subsection (a) and (b) hereof and engaging in the business of selling his natural resources or manufactured products to manufacturers, wholesalers, or jobbers, and, in the case of limestone, sand, gravel or other mineral product, to commercial consumers, shall not be required to pay the tax imposed in subsection (j) hereof for the privileges of selling such natural resource products or manufactured products at wholesale.
Manufacturers exercising any privilege taxable under subsection (b) hereof shall not be required to pay the tax imposed in subsection (c) or (j) hereof for the privilege of selling their manufactured products for delivery outside of this town, but the gross income derived from the sale of such manufactured products out of this town shall be included in determining the measure of the tax imposed on such manufacturer in subsection (b) hereof. A person exercising privileges taxable under the other subsections of this article, producing timber or other natural resource products, the production of which is taxable under subsection (a) hereof, and using or consuming the same in his business, shall be deemed to be engaged in the business of producing 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 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, which rules the Town Recorder shall prescribe.
(a) Production of Coal and Other Natural Resource Products. Upon every person engaging or continuing within this town in the business of producing for sale, profit, or commercial use any natural resource products, the amount of such tax to be equal to the value of the articles produced as shown by the gross proceeds derived from the sale thereof by the producer, except as hereinafter provided, multiplied by the rate as follows: Coal, limestone or sandstone, quarried or mined, two-tenths of one percent (2/10 of 1%); oil, natural gas, in excess of the value of five thousand dollars ($5,000), blast furnace slag, sand, gravel or other mineral product, not quarried or mined timer, other natural resource products, two-tenths of one percent (2/10 of 1%). The measure of this tax is the value of the entire production in this town, regardless of the place of sale or the fact that delivery may be made to points outside the town.
(b) Manufactured or Compounded Products. Upon every person engaging or continuing within this town in the business of manufacturing, compounding or preparing for sale, profit, or commercial use, either directly or through the activity of others in whole or part, any article or articles, substance or substances, commodity or commodities, or electric power not produced by public utilities taxable under other provisions of this article the amount of tax to be equal to the value of the article, substance, commodities or electric power manufactured, compounded or prepared for sale, as shown by the gross proceeds derived from the sale thereof by the manufacturer or person compounding or preparing the same except as hereinafter provided, multiplied by a rate of one-tenth of one percent (1/10 of 1%). The measure of this tax is the value of the entire products manufactured, compounded, or prepared in this town for sale, profit or commercial use, regardless of the place of sale or the fact that deliveries may be made to points outside the Town.
(c) Business of Selling Tangible Property at Retail. Upon every person engaging or continuing within this town in the business of selling any tangible property whatsoever, real or personal, including the sale of goods, and the services incident to the sale of food in hotels, restaurants, cafeterias, confectioneries, and other public eating places, except sales by any person engaging in or continuing the business of horticulture, agriculture or grazing, or of selling stocks, bonds or other evidences of indebtedness, and shall be collected, a tax equivalent to two-tenths of one percent (2/10 of 1%) of the gross income of the business.
(d) Public Service or Utility Business. Upon any person engaging or continuing within this town in any public service or utility business, except railroad, railroad car, express, pipe telephone and telegraph companies, water carriers by steamboat or steamship and motor vehicle carriers, there is likewise hereby levied a license tax on account of the business equal to two-tenths of one percent (2/10 of 1%) of the gross income of the business. The measure of this tax shall not include gross income derived from commerce between this town and other cities of this state, other states, or foreign countries, but there shall be included within such gross income all income received from business originating or ending within this town.
(e) The Business of Contracting. Upon every person engaging or continuing within this town in the business of contracting the tax shall be equal to two-tenths of one percent (2/10 of 1%) of the gross income of the business, above two thousand one hundred fifty dollars ($2,150.00) per annum. No other exemption shall be allowed any such person hereunder.
(f) Business of Operating Amusements. Upon every person engaging or continuing within this town in the business of operating a theatre, opera house, moving picture show, vaudeville, amusement park, dance hall, skating rink, race track, radio broadcasting station or any other place at which amusements are offered to the public, the tax shall be equal to two-tenths of one percent (2/10 of 1%) of the gross income of the business.
(g) Business of Collecting Rentals and Royalties. Upon every corporation or association engaging or continuing within this town in the business of collecting incomes from the use of real or personal property or of any interest therein, whether by lease, conveyance or otherwise, and whether the return be in the form of rentals, royalties, fees, interest or otherwise, the tax shall be two-tenths of one percent (2/10 of 1%) of the gross income of any such business.
(h) Service Business or Calling Not Otherwise Specifically Taxes. Upon every person engaging or continuing within this town in any service, business or calling not otherwise specifically taxed under this article there is likewise hereby levied and shall be collected a tax equal to two-tenths of one percent (2/10 of 1%) of the gross income of any such business, service or calling. It is specifically provided, however, that salaries, wages, or other compensation received for personal services for the government of the United States and directly from the State of West Virginia shall not be included in calculating the gross income of any person under the provisions of this section.
(i) Business of Loan Companies. Upon every industrial loan company engaging or continuing in business in this town, the tax shall be equal to two-tenths of one percent (2/10 of 1%) of the gross income of the business. The term ‘industrial loan company’ as herein used shall mean any corporation formed under the provisions of article seven, chapter thirty-one of the Code of West Virginia, one thousand nine hundred thirty-one, and any corporation formed prior to the enactment of said article seven with the approval of the commissioner of banking of this state under the laws governing formation of building and loan associations, whose plan of operation is as provided in said article seven.
(j) Business of Selling Tangible Property as a Wholesaler or Jobber. Upon every person engaging or continuing within this town in the business of selling any tangible property whatsoever at wholesale or as a jobber a tax equivalent to one-tenth of one percent (1/10 of 1%) of the gross income from any such business.
(Passed 10-23-56.)