(A) (1) If a person who originates or receives telecommunications claims to be a reseller of such telecommunications, such person shall apply to the Department for a resale number.
(2) Such applicant shall state facts which will show the Department why such applicant is not liable for the tax authorized by this subchapter on any of such purchases and shall furnish such additional information as the Department may reasonably require.
(B) (1) Upon approval of the application, the Department shall assign a resale number to the applicant and shall certify such number to the applicant.
(2) The Department 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.
(Ord. 2587, passed 9-10-2002)