(A) 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 Administrator (or his or her designee) 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.
(1) Application for resale number; issuance. If a person who receives electricity in the village claims to be an authorized reseller of electricity, such person shall apply to the Village Administrator (or his or her designee) for a resale number. Such applicant shall state facts which will show the village why such applicant is not liable for the tax imposed by this subchapter on any of such purchases of electricity and shall furnish such additional information as the village may reasonably require. Upon approval of the application, the Village Administrator (or his or her designee) shall assign a resale number to the applicant and shall certify the number to the applicant.
(2) Cancellation of resale number. The Village Administrator (or his or her designee) may cancel any resale number which is obtained through misrepresentation, or which is used to obtain electricity used or consumed by such person tax free when such actions in fact are not for resale, or which no longer applies because such person has discontinued making resales.
(3) Partial resale. If a reseller has acquired electricity partly for use or consumption and partly for resale, the reseller shall pay the tax imposed by this subchapter directly to the village pursuant to § 34.58(B) of this subchapter on the amount of electricity that that reseller uses or consumes, and shall collect the tax pursuant to § 34.56(C) of this subchapter and remit the tax pursuant to § 34.58(A) of this subchapter on the amount of electricity delivered by the reseller to a purchaser. Any person who delivers electricity to a reseller having an active resale number and complying with all other conditions of this subchapter shall be excused from collecting and remitting the tax on any portion of the electricity delivered to the reseller; provided, that such person reports to the Village Administrator (or his or her designee) the total amount of electricity delivered to the reseller, and such other information that the Village Administrator (or his or her designee) may reasonably require.
(B) The tax is in addition to all taxes, fees and other revenue measures imposed by the village, the state or any other political subdivision of the state.
(C) Notwithstanding any other provision of this subchapter, the tax shall not be imposed if and to the extent that imposition or collection of the tax would violate the Constitution or statutes of the United States or the constitution or statutes of the state of Illinois.
(Ord. 1572-11, passed 6-7-11)