A. Application For Resale Number: If a person who originates or receives telecommunications in the village claims to be a reseller of such telecommunications, such person shall apply to the village for a resale number. Such applicant shall state facts which will show the village why such applicant is not liable for tax under this chapter on any of such purchases and shall furnish such additional information as the village may reasonably require.
B. Issuance Of Resale Number: Upon approval of the application, the village shall assign a resale number to the applicant and shall certify such number to the applicant. The village 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 persons having discontinued the making of resales.
C. Use Of Resale Number: Except as provided hereinabove in this section, the act or privilege of sending or receiving telecommunications shall not be made tax free on the grounds of being a sale for resale unless the person has an active resale number from the village and furnishes that number to the retailer in connection with certifying to the retailer that any sale to such person is nontaxable because of being a sale for resale. (Ord. 7-98, 8-4-1998, eff. 10-1-1998)