Terms used in this subchapter or in the administration, collection and enforcement of the taxes imposed by this subchapter and not otherwise defined in this subchapter shall have the meanings ascribed to them in W. Va. Code Chapter 11, Articles 9, 10, 15, 15A and 15B, as amended.
BUSINESS. Includes all activities engaged in or caused to be engaged in 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.
CITY or THIS CITY. The City of Nitro, West Virginia.
CODE OF WEST VIRGINIA. The Code of West Virginia of 1931, as amended.
PERSON. 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, executor or administrator of any person.
PURCHASE. Any transfer, exchange or barter, conditional or otherwise, in any manner or by any means whatsoever, for a consideration.
PURCHASE PRICE. The measure subject to the taxes imposed by this subchapter and has the same meaning as SALES PRICE.
PURCHASER. A person who purchases tangible personal property, custom software or a service taxed by this subchapter.
RETAILER. Includes every person engaging in the business of selling, leasing or renting tangible personal property or custom software or furnishing a taxable service for use within the meaning of this subchapter, or in the business of selling, at auction, tangible personal property or custom software owned by the person or others for use in this city; provided, that when in the opinion of the Tax Commissioner it is necessary for the efficient administration of this subchapter to regard any salespersons, representatives, truckers, peddlers or canvassers as the agents of the dealers, distributors, supervisors, employees or persons under whom they operate or from whom they obtain the tangible personal property sold by them, irrespective of whether they are making sales on their own behalf or on behalf of the dealers, distributors, supervisors, employers or persons. The Tax Commissioner may so regard them and may regard the dealers, distributors, supervisors, employers, or persons as RETAILERS for purposes of this subchapter.
RETAILER ENGAGING IN BUSINESS IN THIS STATE (or any like term). Unless otherwise limited by federal statute, means and includes, but is not limited to:
(1) Any retailer having or maintaining, occupying or using, within this city, directly or by a subsidiary, an office, distribution house, sales house, warehouse, or other place of business, or any agent (by whatever name called) operating within this city under the authority of the retailer or its subsidiary, irrespective of whether the place of business or agent is located here permanently or temporarily, or whether the retailer or subsidiary is admitted to do business within this state pursuant to W. Va. Code 31D-15-1501 et seq. or W. Va. Code 31D-14-1401 et seq.; or
(2) Any retailer that is related to, or part of a unitary business with a person, entity or business that, without regard to whether the retailer is admitted to do business in this state pursuant to W. Va. Code 31D-15-1501 et seq. or W. Va. Code 31D-14-1401 et seq., is a subsidiary of the retailer, or is related to, or unitary with, the retailer as a related entity, a related member or part of a unitary business, all as defined in W. Va. Code 11-24-3a:
(a) That, pursuant to an agreement with or in cooperation with the related retailer, maintains an office, distribution house, sales house, warehouse or other place of business in this city;
(b) That performs services in this city in connection with tangible personal property or services sold by the retailer, or any related entity, related member or part of the unitary business;
(c) That, by any agent, or representative (by whatever name called), or employee, performs services in this city in connection with tangible personal property or services sold by the retailer, or any related entity, related member or part of the unitary business; or
(d) That directly, or through or by an agent, representative or employee located in, or present in, this city, solicits business in this city for or on behalf of the retailer, or any related entity, related member or part of the unitary business.
(3) For purposes of division (2) above, the term SERVICE means and includes, but is not limited to, customer support services, help desk services, call center services, repair services, engineering services, installation service, assembly service, delivery service by means other than common carrier or the United States Postal Service, technical assistance services, the service of investigating, handling or otherwise assisting in resolving customer issues or complaints while in this city, the service of operating a mail order business or telephone, internet or other remote order business from facilities located within this city, the service of operating a website or internet-based business from a location within the city, or any other service.
SALE, SALES or SELLING. Have the meaning as ascribed to those terms in W. Va. Code 11- 15-1 et seq.
SALES PRICE. Has the meaning as ascribed to that term in W. Va. Code 11-15B-1 et seq.
SERVICE or SELECTED SERVICE. Have the meaning as ascribed to those terms in W. Va. Code 11-15B-1 et seq.
STATE SALES TAX. The tax levied by W. Va. Code 11-15-1 et seq.
STATE USE TAX. The tax levied by W. Va. Code 11-15A-1 et seq.
STREAMLINED SALES AND USE TAX. The tax agreement codified in W. Va. Code 11-15B- 1 et seq.
TAX. The taxes imposed by this subchapter and includes additions to tax, interest and penalties levied under the state’s Tax Procedures and Administration Act, W. Va. Code 11-10-1 et seq.
TAX COMMISSIONER. 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 directly, or indirectly, by one or more redelegations of authority to perform the functions mentioned or described in W. Va. Code Chapter 11, Articles 15 or 15B, as amended, or the rules promulgated under those articles.
ULTIMATE CONSUMER or CONSUMER. A person who uses or consumes services or tangible personal property.
USE.
(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 city 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.
(2) 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.
VENDOR. Any person furnishing services taxed by this subchapter or making sales of tangible personal property or custom software. VENDOR and SELLER are used interchangeably in this subchapter.
(Ord. passed 1-6-2015)