Whenever amounts are claimed to be excluded from application of the fee as sales for resale, the reseller shall furnish to the electricity deliverer the reseller's resale number obtained under Chapter 3-53 of this Code, and shall furnish the department such other information that the comptroller may reasonably require. The electricity deliverer shall retain the number with its books and records. A sale that is exempt from the tax imposed under Chapter 3-53 as a sale for resale shall not be exempt from the fee imposed under this chapter unless the sale is a resale as defined in Section 3-54-020, and on such exemption from the fee shall apply to the delivery of electricity to a person who owns, controls or manages, or acts as agent for, a building, buildings or group of customers within the city, where such person distributes the electricity to the occupants of the building or buildings, or to the group of customers.
(Added Coun. J. 6-10-98, p. 71741; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3)