There is hereby levied and shall be collected 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 section.
If any person liable for any tax under subsection (a) or (b) hereof ships or transports his products or any part thereof out of the City without making sale of the products, the value of the products in the condition or form in which they exist immediately before transportation out of the City shall be the basis for the assessment of the tax imposed. The Treasurer shall prescribe equitable and uniform rules for ascertaining the value.
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 the 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 Treasurer shall prescribe uniform and equitable rules for determining the value upon which the 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.
A person exercising any privilege taxable under subsection (a) or (b) hereof and engaging in the business of selling his natural resources or manufactured products at retail in this City shall be required to make returns of the gross proceeds of the retail sales and pay the tax imposed in subsection (c) hereof for the privilege of engaging in the business of selling the natural resources or manufactured products at retail in this City. But any person exercising any privilege taxable under subsection (a) or (b) hereof and engaging in the business of selling his natural resources or manufactured products to manufacturers, wholesalers or jobbers, and in the case of limestone, sand, gravel or other mineral product, to commercial consumers, shall not be required to pay the tax imposed in subsection (c) hereof.
Manufacturers exercising any privilege taxable under subsection (b) hereof shall not be required to pay the tax imposed in subsection (c) hereof for the privilege of selling their manufactured products for delivery outside of this City, but the gross income derived from the sale of the manufactured products out of this City shall be included in determining the measure of the tax imposed on the manufacturer in subsection (b) hereof. A person exercising privileges taxable under the other sections of this article, producing timber or other natural resource products the production of which is taxable under subsection (a) hereof, and using or consuming the same in his business, shall be deemed to be engaged in the business of producing 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 the 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 Treasurer shall prescribe.
(a) Production of Natural Resource Products. Upon every person engaging or continuing within this City in the business of producing for sale, profit or commercial use any natural resource products, the amount of such tax to be equal to the value of the articles produced as shown by the gross proceeds derived from the sale thereof by the producer, except as hereinafter provided, multiplied by the respective rates as follows: Limestone or sandstone, quarried or mined, 60/100ths of one percent; sand, gravel or other mineral product, not quarried or mined, 60/100ths of one percent; timber, 60/100ths of one percent; other natural resource products, 60/100ths of one percent. The measure of this tax is the value of the entire production in this City, regardless of the place of sale or the fact that delivery may be made to points outside the City.
(Ord. 0-9-86. Passed 6-12-86.)
(b) Manufactured or Compounded Products. Upon every person engaging or continuing within this City in the business of manufacturing, compounding or preparing for sale, profit or commercial use, either directly or through the activity of others in whole or in part, any article or articles, substance or substances, commodity or commodities, or electric power not produced by public utilities taxable under other provisions of this article, the amount of the tax to be equal to the value of the article, substance, commodities or electric power manufactured, compounded or prepared for sale, as shown by the gross proceeds derived from the sale thereof by the manufacturer or person compounding or preparing the same except as hereinafter provided, multiplied by a rate of 00/100ths of one percent. The measure of this tax is the value of the entire product manufactured, compounded or prepared in this City for sale, profit or commercial use, regardless of the place of sale or the fact that the deliveries may be made to points outside the City. It is the intent of this section to eliminate the Business and Occupation Tax for Manufactured or Compounded Products as defined in this section but only for so long as the City of Vienna remains in the Home Rule Pilot Program and operates under the authority granted to it by WV Code 8-1-5a.
(c) Business of Selling Tangible Property; Sales Exempt. 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, other public eating houses, except sales by any person engaging or continuing in the business of horticulture, agriculture or grazing, or of selling stocks, bonds or other evidences of indebtedness, there is likewise hereby levied, and shall be collected a tax equivalent to 40/100ths of one percent of the gross income of the business, except that in the business of selling at wholesale, the tax shall be equal to 15/100ths of one percent of the gross income of the business. It is the intent of this section to reduce the Business and Occupation Tax for the “Business of Selling Tangible Property; Sales Exempt” as defined in this section but only for so long as the City of Vienna remains in the Home Rule Pilot Program and operates under the authority granted to it by WV Code 8-1-5a.
The rates of privilege tax and exemptions tax, as herein provided, shall operate and become effective for the fiscal year commencing on July 1, 2015, and shall continue for each fiscal year thereafter until otherwise amended.
(Ord. 13-14. Passed 12-18-14.)
(d) Public Service or Utility Business. Upon any person engaging or continuing within this City in any public service or utility business, except railroad, railroad car, express, pipeline, telephone and telegraph companies, water carriers by steamboat or steamship, motor carriers and municipal water and sewer plants, there is hereby levied and shall be collected taxes on account of the business engaged in equal to the gross income of the business multiplied by 75/100ths of one percent, the gross income for this purpose to be determined by deduction from gross income from all sales to consumers the amount of the tax paid by the taxpayers under subsection (a) hereof.
(e) Business of Contracting. Upon every person engaging or continuing within this City in the business of contracting, the tax shall be equal to 60/100ths of one percent of the gross income of the business.
(f) Business of Operating Amusements. Upon every person engaging or continuing within this City in the business of operating a theater, opera house, moving picture show, vaudeville, amusement park, dance hall, skating rink, race track, radio broadcasting station or any other place at which amusements are offered to the public, tax shall be equal to 40/100ths of one percent of the gross income of the business.
(g) Service, Business or Calling Not Otherwise Specifically Taxed. Upon every person engaging or continuing within this City in any service business or calling not otherwise specifically taxed under this article, there is likewise hereby levied land shall be collected a tax equal to 50/100ths of one percent of the gross income of any such business.
(h) Business of Furnishing Property for Hire. Upon every person engaging or continuing within this City in the business of furnishing any real or tangible personal property, which has a tax situs in this City, or any interest therein for hire, loan, lease or otherwise, whether the return be in the form of rentals, royalties, fees or otherwise, the tax shall be 50/100ths of one percent of the gross income of any such activity. The term “tangible personal property” as used herein does not include money or public securities.
(i) Banking and Other Financial Business; Legislative Findings. Upon every person engaging or continuing within this City in the business of banking or financial business, the tax shall be equal to 50/100ths of one percent of the gross income received from interest, premiums, discounts, dividends, service fees or charges, commissions, fines, rents from real or tangible personal property, however denominated, royalties, charges for bookkeeping or data processing, receipts from check sales, charges or fees, and receipts from the sale of tangible personal property. Provided, however, that gross income does not include:
(1) Interest received on the obligations of the United States, its agencies and instrumentalities;
(2) Interest received on the obligations of any State, territory or possession of the United States, or any political subdivision of any of the foregoing or of the District of Columbia;
(3) Interest received on investments or loans primarily secured by first mortgages or deeds of trust on residential property occupied by nontransients.
All interest derived on activities exempt under subsection (c) above shall be reported, as to amounts, on the return of a person taxable under the provisions of this section. Persons taxed pursuant to the provisions of this subsection shall not be taxed under subsection (a) to (h) hereof.
(Ord. 0-9-86. Passed 6-12-86.)