(A) If a person who originates or receives telecommunications in the village claims to be a reseller of such telecommunications, such person shall apply to the village for a resale number. Such applicant shall state facts which will show the village why such applicant is not liable for tax under any ordinance authorized by this article on any of such purchases and shall furnish such additional information as the village may reasonably require.
(B) Upon approval of the application, the village shall assign a resale number to the applicant and shall certify such number to the applicant. The village may cancel any number which is obtained through misrepresentation, or which is used to send or receive such telecommunication tax-free when such actions in fact are not for resale, or which no longer applies because of the person’s having discontinued the making of resales.
(C) Except as provided above in this section, the act or privilege of sending or receiving telecommunications in the state shall not be made tax-free on the ground of being a sale for resale unless the person has an active resale number from the village and furnishes that number to the retailer in connection with certifying to the retailer that any sale to such person is non-taxable because at being a sale for resale.
(Ord. 93-10-90, passed 10-12-1993)