796.02 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 ordinance 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. In the event of any conflict between the definitions set forth herein and those definitions set forth in articles nine, ten, fifteen, fifteen-a and fifteen-b, chapter eleven of the Code of West Virginia, 1931, as amended, the definitions set forth in articles nine, ten, fifteen, fifteen-a and fifteen-b, chapter eleven of the Code of West Virginia, 1931, as amended shall supersede those set forth herein.

   (b)   As used in :

      (1)   "Business" includes all activities engaged in or caused to be engaged in 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 Wheeling, West Virginia.

      (3)   “Code of West Virginia” means the Code of West Virginia, 1931, as amended.

      (4)   "Person" means any individual, trust, estate, fiduciary, partnership, limited liability company, limited liability partnership, corporation or any other legal entity.

      (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 tax imposed by this article and has the same meaning as sales price;

      (7)   "Purchaser" means a person to whom a sale of personal property is made or to whom a service is furnished.

      (8)   "Sale," "sales" or "selling" have the meaning ascribed to those terms in subdivision seventeen, subsection (b), section two, article fifteen, chapter eleven [§ 11-15-2(b)(17)].

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

      (10)   "Sales tax" means the tax levied under Section 796.03 of this article.

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

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

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

      (14)   "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.

      (15)   “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.

      (16)   "Ultimate consumer" or "consumer" means a person who uses or consumes services or personal property.

      (17)   "Use" for purposes of the tax imposed by Section 796.04 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 state for use thereafter solely outside this city.

      (18)   "Use tax" means the tax imposed by Section 796.04 of this article.

      (19)   "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. (Ord. 14644. Passed 12-16-14.)