Upon every person engaging or continuing within this City in the business of selling any tangible property whatsoever, real or personal, including the sale of food and the services incident to the sale of food in hotels, restaurants, cafeterias, confectioneries and other public eating houses, except sales by any person engaging in or continuing in the business of horticulture, agriculture or grazing, or for selling stocks, bonds or other evidence of indebtedness, there is hereby levied and shall be collected a tax equivalent to three-tenths of one percent (0.30%) of the gross income of the business, except that in the business of selling at wholesale, the tax shall be equal to three- twentieths of one percent (0.15 %) of the gross income of the business.
Gross Income or gross proceeds of sales derived from sales within West Virginia, which are not taxed or taxable by any other municipality are included in the measure of Ripley business and occupation tax if the sales are either directed from a Ripley location or the taxpayer's principal West Virginia office is located in Ripley. Without limiting the generality of the foregoing, when the taxpayer has only one (1) office location and this office is located within the municipal limits of the City of Ripley and its activities elsewhere in West Virginia are neither taxed nor taxable by another municipality, the gross income or gross proceeds from those activities are taxable by the City of Ripley.
Persons domiciled outside the City limits of Ripley who solicit sales within Ripley and sell tangible personal property are doing business in Ripley, irrespective of the domicile of such persons irrespective of whether or not such persons maintain a permanent place of business in Ripley and irrespective of how a sales order is transmitted or processed. If an order is placed in connection with solicitation by a representative (regardless whether there is an employment or agency relationship or whether acting as an independent contractor) who solicits orders within Ripley, and the tangible personal property located is to be delivered in Ripley, then the gross proceeds of such sales are included in the measure of Ripley business and occupation tax.
(3-2-04)