746.02 DEFINITIONS.

   (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 articles nine, ten, fifteen, fifteen-a and fifteen b, chapter eleven of the Code of West Virginia, 1931, as amended.

   (b)    As used in this article:

      (1)    “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.

      (2)    “City” or “this City” means the City of Spencer, West Virginia.

      (3)    “Code of West Virginia” or “W. Va. Code” means the Code of West Virginia, 1931, as amended from time to time by the West Virginia Legislature.

      (4)    “Person” means 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.

      (5)    “Purchase” means any transfer, exchange or barter, conditional or otherwise, in any manner or by any means whatsoever, for a consideration;

      (6)    “Purchase price” means the measure subject to the taxes imposed by this article and has the same meaning as sales price;

      (7)    “Purchaser” means a person who purchases tangible personal property, custom software or a service taxed by this article.

      (8)    “Sale,” “sales” or “selling” have the meaning ascribed to those terms in article fifteen-b, chapter eleven of the Code of West Virginia.

      (9)    “Sales and use taxes” means the taxes imposed by Sections 746.03 and 746.04 of this article.

      (10)    “Sales price” has the meaning ascribed to that term in article fifteen-b, chapter eleven of the Code of West Virginia.

      (11)    “Sales tax” means the tax levied by Section 746.03 of this article.

      (12)    “Service” or “selected service” have the meaning ascribed to those terms in article fifteen-b, chapter eleven of the Code of West Virginia.

      (13)    “State sales tax” means the tax levied by article fifteen, chapter eleven of the Code of West Virginia, as amended.

      (14)    “State use tax” means the tax levied by article fifteen-a, chapter eleven of the Code of West Virginia, as amended.

      (15)    “Tax” means the taxes imposed by this article and includes additions to tax, interest and penalties levied under article ten, chapter eleven of the Code of West Virginia, 1931, as amended.

      (16)    “Tax Commissioner” means the Chief Executive Officer of the Tax Division of the Department of Revenue of this State, as provided in W. Va. Code § 11-1-1.

      (17)    “This state” means the State of West Virginia.

      (18)    “Ultimate consumer” or “consumer” means a person who uses or consumes services, tangible personal property or custom software.

      (19)    “Use” for purposes of the tax imposed by Section 746.04 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.

         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.

      (20)    “Use tax” means the tax imposed by Section 746.04 of this article.

      (21)    “Vendor” means any person engaged in this City 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.

         (Passed 12-10-20.)