For the purpose of this chapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
BUSINESS. Any business, whether a person engaged expressly or impliedly holds himself or herself out as engaged in business or supplying his or her products or a commodity or service to the public as a class or a limited portion of the public or sells any goods, wares, merchandise of any kind, or provides a service of any kind; provided, that BUSINESS shall not include sales of products of the farm, garden, or dairy by the producer or grower thereof; occasional sales by societies acting for charitable, religious, or benevolent purposes; judicial sales directed by law or court order; or any business the gross income of which is less than $1,000, or other amount deemed appropriate by the Municipal Court, per license year and, in this connection, GROSS INCOME shall mean the gross receipts of the business received as compensation for personal services and from trade, commerce, or sales and the value accruing from the sale of tangible property (real or personal), or service or both, without any deduction on account of the cost of property sold, materials used, labor costs, taxes, or any other expense whatsoever.
BUSINESS FRANCHISE REGISTRATION CERTIFICATE. A franchise or certificate, issued by or in behalf of the state, authorizing a person to conduct business within the State of West Virginia, and when referred to in this chapter as certificate or registration shall mean BUSINESS FRANCHISE REGISTRATION CERTIFICATE.
(Prior Code, § 14-1)