A. If a person claims that it is not liable for the tax imposed by this chapter because it is a reseller of titled personal property, that person shall apply to the city department for a resale number. The applicant shall state facts showing why it is not liable for the tax and shall furnish such additional information as the city department may reasonably require.
B. Upon approval of the application, the city department shall assign a resale number to the applicant and shall certify the number to the applicant.
C. The city department may cancel the resale number of any person if the number (1) was obtained through misrepresentation, (2) is used to avoid taxation in a case where the purchase in fact was not a purchase for resale or (3) is no longer necessary because the person has discontinued making resales.
D. The privilege of using titled personal property in the city shall not be tax-free on the ground that a sale at retail is a sale for resale unless (1) the purchaser has an active resale number issued by the city department and (2) furnishes that number to the retailer in connection with certifying to the retailer that the sale at retail is nontaxable as a sale for resale.
(Added Coun. J. 11-10-94, p. 59125; Corrected. 3-9-95, p. 66769)