745.01 Authority to levy.
745.02 Definitions.
745.03 Levy.
745.04 Computation of tax and payment.
745.05 Quarterly payment of estimated tax.
745.06 Tax cumulative.
745.07 Erroneous computation.
745.08 Failure to make returns.
745.09 Appeal; correction of assessment.
745.10 Tax a personal obligation and lien.
745.11 Collection by suit; injunction.
745.12 Tax lien.
745.13 Interstate or foreign commerce.
745.14 Final settlement with contractors.
745.15 Certificate of tax assessment.
745.16 Collection by distraint.
745.17 Administration.
745.18 Tax not to exceed State limitation.
745.19 Violations and penalties.
745.20 Production of coal and other natural resource products.
745.21 Manufacturing, compounding or preparing products.
745.22 Business of selling tangible property at retail.
745.23 Business of selling tangible property as wholesaler or jobber.
745.24 Public service or utility business.
745.25 Business of contracting.
745.26 Business of operating amusements.
745.27 Business of collecting rentals and royalties.
745.28 Service, business or calling not otherwise specifically taxed.
745.29 Banks and other financial businesses.
745.30 Exemptions.
CROSS REFERENCES
Authority to tax - see W.Va. Code 8-13-5
Business and occupation tax - see W.Va. Code Art. 11-13
Collection of taxes - see W.Va. Code 8-13-15 et seq.
(a) The Town of Star City, pursuant to the provisions of Chapter 8, Article 13, Section 5 of the West Virginia Code of 1931, as amended, and in accordance with the plenary power granted by the Legislature of the State of West Virginia in such Code provision, hereby adopts a municipal business and occupation or privilege tax for the use of the Town of Star City and re-enacts such existing tax not inconsistent herewith on every business activity or occupation engaged in or carried on within the Municipal corporate limits of the Town of Star City for which the State of West Virginia imposed its annual business and occupation or privilege tax under Chapter 11, Article 13, [Sec. 11-13-1 et seq.] of the West Virginia Code prior to July 1, 1987.
(b) This tax and re-enactment thereof shall be operative as of the first day of the current fiscal year and each year thereafter unless further annulled.
(Passed 3-15-22)
For the purposes of this article, the following words and phrases shall have the meanings respectively ascribed to them by this section:
(a) "Banking business" or "financial organization" means any bank, banking association, trust company, industrial loan company, small loan company or licensee, building and loan association, savings and loan association, finance company, investment company, investment broker or dealer and any other similar business organization, at least ninety percent (90%) of the assets of which consists of intangible personal property and at least ninety percent (90%) of the gross receipts of which consists of dividends, interest and other charges derived from the use of money or credit.
(b) "Business" means all activities engaged in or caused to be engaged in with the object of gain or economic benefit, either direct or indirect. "Business" shall not include a casual sale by a person who is not engaged in the business of selling the type of property involved in such casual sale. "Business" shall include the production of natural resources or manufactured products which are used or consumed by the producer or manufacturer and shall include the activities of a banking business or financial organization.
(c) "Collector" means the Town Recorder.
(d) "Contracting" means the furnishing of work, or both materials and work, in the fulfillment of a contract for the construction, alteration, repair, decoration or improvement of a new or existing building or structure, or any part thereof, or for the alteration, improvement or development of real property.
(e) "Gross income" means the gross receipts of the taxpayer, other than a banking or financial business, received as compensation for personal services, and the gross receipts of the taxpayer derived from trade, business, commerce or sales and the value proceeding or accruing from the sale of tangible property (real or personal) or service, or both, and all receipts by reason of the investment of the capital of the business engaged in, including rentals, royalties, fees, reimbursed costs or expenses or other emoluments, however designated, and including all interest, carrying charges, fees or other like income, however demoninated, serviced by the taxpayer from repetitive carrying of accounts, in the regular course and conduct of his business, and extension of credit in connection with the sale of any tangible personal property or service, and without any deductions on account of the cost of property sold, the cost of materials used, labor costs, taxes, royalties paid in cash or in kind or otherwise, interest or discount paid or any other expenses whatsoever.
(f) "Gross proceeds of sales" means the value, whether in money or other property, actually proceeding from the sale of tangible property, without any deduction on account of the cost of property sold or expenses of any kind.
The terms "gross income" and "gross proceeds of sales" shall not be construed to include:
(1) Cash discounts allowed and taken on sales;
(2) The proceeds of sale of goods, wares or merchandise returned by customers when the sale price is refunded either in cash or by credit;
(3) The amount allowed as "trade-in value" for any article accepted as part payment for any article sold;
(4) Excise taxes imposed by the State or any of its agencies; or
(5) Money or other property received or held by a professional person for the sole use and benefit of a client or another person or money received by the taxpayer on behalf of a bank or other financial institution for the repayment of a debt of another.
(g) "Sale, sales or selling" means any transfer of the ownership of or title to property, whether for money or in exchange for other property.
(h) "Selling at wholesale" or "wholesale sales" means:
(1) Sale of any tangible personal property for the purpose of resale in the form of tangible personal property;
(2) Sales of machinery, supplies or materials which are to be directly consumed or used by the purchaser in the conduct of any business or activity which is subject to the tax imposed by this article or which is used by a carrier; and
(3) Sales of any tangible personal property to the United States of America, its agencies and instrumentalities or to the state, its institutions or political subdivisions.
(i) "Service business or calling" means any activity engaged in by a person for other persons for a consideration, which involves the rendering of a service as distinguished from the sale of tangible property, but not including the services rendered by an employee to his employer. This term shall include, but not be limited to:
(1) Persons engaged in manufacturing, compounding or preparing for sale, profit or commercial use articles, substances or commodities which are owned by others.
(2) Persons engaged as independent contractors in producing natural resources products which are owned by others as personal property, immediately after the same are severed, extracted, reduced to possession and produced.
(3) The repetitive carrying of accounts, in the regular course and conduct of business, and extension of credit in connection with the sale of any tangible personal property or service.
(4) Lawyers, doctors, engineers, architects, accountants and other similar service personnel.
(j) "Taxpayer" means any person liable for any tax under this article.
(k) "Tax year" or "taxable year" means either the calendar year or the taxpayer's fiscal year, when permission is obtained from the collector to use the same as the tax period in lieu of the calendar year.
(Passed 12-27-51)
(a) There is hereby levied and shall be collected by the Town annual privilege taxes against the persons, on account of the business and other activities and in the amounts to be determined by the application of rates against values or gross income as set forth in this article.
(b) If any person liable for any tax under Section 745.20 or 745.21 shall ship or transport his products or any part thereof out of the Town without making sale of such products, the value of the products in the condition or form in which they exist immediately before transportation out of the Town shall be the basis for the assessment of the tax imposed in such section, except in those instances in which another measure of the tax is expressly provided. The Town Recorder shall prescribe equitable and uniform rules for ascertaining such value.
(c) In determining value, however, as regards sales from one to another of affiliated companies or persons, or under other circumstances where the relation between the buyer and seller is such that the gross proceeds from the sale are not indicative of the true value of the subject matter of the sale, the Town Recorder shall prescribe uniform and equitable rules for determining the value upon which such privilege tax shall be levied, corresponding as nearly as possible to the gross proceeds from the sale of similar products of like quality or character where no common interest exists between the buyer and seller but the circumstances and conditions are otherwise similar.
(e) A person exercising any privilege taxable under Section 745.20 or 745.21 and engaging in the business of selling his natural resources, manufactured products or electricity at retail in the Town shall be required to make returns of the gross proceeds of such retail sales and pay the tax imposed in Section 745.22 for the privilege of engaging in the business of selling such natural resources, manufactured products or electricity at retail in the Town. However, any person exercising any privilege taxable under Section 745.20 or 745.21 and engaging in the business for selling his natural resources, manufactured products or electricity to producers of natural resources, manufacturers, wholesalers, jobbers, retailers or commercial consumers for use or consumption in the purchaser's business shall not be required to pay the tax imposed in Section 745.22.
(f) Persons exercising any privilege taxable under Section 745.20 shall not be required to pay the tax imposed in Section 745.21 for the privilege of selling their manufactured products or electricity for delivery outside of the Town, but the gross income derived from the sale of such products or electricity outside of the Town shall be included in determining the measure of the tax imposed on such person in Section 745.20.
(g) A person exercising privileges taxable under the other sections of this article, producing coal, oil, natural gas, minerals, timber or other natural resource products, the production of which is taxable under Section 745.20 and using or consuming the same in his business or transferring or delivering the same as any royalty payment, in kind, or the like, shall be deemed to be engaged in the business of mining and producing coal, oil, natural gas, minerals, timber or other natural resource products for sale, profit or commercial use and shall be required to make returns on account of the production of the business showing the gross proceeds or equivalent in accordance with uniform and equitable rules for determining the value upon which such privilege tax shall be levied, corresponding as nearly as possible to the gross proceeds from the sale of similar products of like quality or character by other taxpayers, which rules the Town Recorder shall prescribe.
(Passed 2-27-51)
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