(a) Terms used in this article or in the administration, collection and enforcement of the taxes imposed by this article and not otherwise defined in this article shall have the meanings ascribed to them in W.Va. Code 11-9, 11-10, 11-15, 11-15-a, and 11-15-b, 1931, as amended.
(b) For the purposes of this article, the following definitions shall apply unless the context clearly indicates or requires otherwise.
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.
CODE OF WEST VIRGINIA OR W.VA. CODE. The Code of West Virginia, 1931, as amended from time to time by the West Virginia Legislature.
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 article and has the same meaning as SALES PRICE.
PURCHASER. A person who purchases tangible personal property, custom software or a service taxed by this article.
SALE, SALES or SELLING. Have the meanings ascribed to those terms in W.Va. Code 11-15-b.
SALES PRICE. The meaning ascribed to that term in W.Va. Code 11-15-b
SALES TAX. The tax levied by § 781.03 of this article.
SERVICE or SELECTED SERVICE. The meanings ascribed to those terms in W.Va. Code 11-15-b
STATE SALES TAX. The tax levied by W.Va. Code 11-15 as amended.
STATE USE TAX. The tax levied by W.Va. Code 11-15-a, as amended.
TAX. The taxes imposed by this article and includes additions to tax, interest and penalties levied under W.Va. Code 11-10, 1931, as amended.
TAX COMMISSIONER. The Chief Executive Office of the Tax Division of the Department of Revenue of this state, as provided in W.Va. Code § 11-1-1.
THIS STATE. The State of West Virginia.
TOWN or THIS TOWN. The Town of Nutter Fort, West Virginia.
ULTIMATE CONSUMER or CONSUMER. A person who uses or consumes services, tangible personal property or custom software.
USE. For purposes of the tax imposed by § 781.04 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 of Nutter Fort for use thereafter solely outside this Town of Nutter Fort.
USE TAX. The tax imposed by § 781.04 of this article.
VENDOR. Any person engaged in the Town of Nutter Fort 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.
(Ord. 2020-04, passed 12-8-2020)