(A) 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 Art. 11-9, 11-10, 11-15, 11-15A and 11-15B, as amended.
(B) For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
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.
CITY or THIS CITY. The City of Shinnston, West Virginia.
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 the state or its political subdivisions or any 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.
SALE, SALES or SELLING. Have the meaning ascribed to those terms in W.Va. Code Art. 11-15B.
SALES PRICE. Has the meaning ascribed to that term in W.Va. Code Art. 11-15B.
SERVICE or SELECTED SERVICE. Have the meaning ascribed to those terms in W.Va. Code Art. 11-15B.
STATE SALES TAX. The tax levied by W.Va. Code Art. 11-15B, as amended.
STATE USE TAX. The tax levied by W.Va. Code Art. 11-15A, as amended.
TAX. The taxes imposed by this subchapter and includes additions to tax, interest and penalties levied under W.Va. Code Art. 11-10, as amended.
TAX COMMISSIONER. The Chief Executive Officer of the Tax Division of the Department of Revenue of the state, as provided in W.Va. Code § 11-1-1.
THIS STATE. The State of West Virginia.
ULTIMATE CONSUMER or CONSUMER. A person who uses or consumes services, tangible personal property or custom software.
USE.
(a) For purposes of the tax imposed by § 31.17 of this chapter, means and includes:
1. 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
2. The use or enjoyment in the 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.
(b) 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 the city.
VENDOR. Any person engaged in the city in 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 11-12-2019)