(A) If a person who originates or receives telecommunications in the city claims to be a reseller of telecommunications, that person shall apply to the department for a resale number. The applicant shall state facts showing why it is not liable for the tax imposed by this chapter on any purchases of telecommunications and shall furnish such additional information as the department may reasonably require.
(B) Upon approval of the application, the department shall assign a resale number to the applicant and shall certify the number to the applicant.
(C) The department may cancel the resale number of any person if the number: (1) was obtained through misrepresentation, (2) is used to originate or receive telecommunications tax-free when such telecommunications are not for resale, or (3) is no longer necessary because the person has discontinued making resales.
(D) The act or privilege of originating or receiving telecommunications in the city shall not be made tax- free on the ground of being a sale for resale unless the person has an active resale number issued by the department and furnishes that number to the retailer in connection with certifying to the retailer that a sale is nontaxable as a sale for resale.
(E) Any person who has a valid and current resale number pursuant to Chapter 3-70 of this Code as of the effective date of this chapter will be deemed to have a valid and current resale number for the purpose of this chapter.
(Added Coun. J. 6-19-02, p. 87159, § 6)