(a) Resale Numbers: Electricity that is delivered to a person in the village shall be considered to be for use and consumption by that person unless the person receiving the electricity has an active resale number issued by the village finance director and furnishes that number to the person who delivers the electricity and certifies to that person that the sale is either entirely or partially nontaxable as a sale for resale.
(b) Application: If a person who receives electricity in the village claims to be an authorized reseller of electricity, that person shall apply to the village finance director for a resale number. The applicant shall state facts showing why it is not liable for the tax imposed by this article on any purchases of electricity and shall furnish such additional information as the finance director may reasonably require.
(c) Assignment, Certification: Upon approval of the application, the village finance director shall assign a resale number to the applicant and shall certify the number to the applicant.
(d) Cancellation: The village finance director may cancel the resale number of any person if:
(1) The person fails to pay any tax payable under this article for electricity used or consumed by the person;
(2) The resale number was obtained through misrepresentation; or
(3) The resale number is no longer necessary because the person has discontinued making resales.
(e) Partial Resales: If a reseller has acquired electricity partly for use or consumption and partly for resale, the reseller shall pay the tax imposed by this article directly to the village on the amount of electricity that the reseller uses or consumes, and shall collect and remit the tax on the amount of electricity delivered by the reseller to a purchaser.
(f) Delivery To Resellers: Any person who delivers electricity to a reseller having an active resale number and complying with all other conditions of this section shall be excused from collecting and remitting the tax on any portion of the electricity delivered to the reseller; provided that the person reports to the village finance director the total amount of electricity delivered to the reseller, and such other information that the finance director may reasonably require. (Ord. 0-10-11, 4-19-2010)