A. Electricity that is delivered to a person in the City 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 City 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. If a person who receives electricity in the City claims to be an authorized reseller of electricity, that person shall apply to the City Finance Director for a resale number. The applicant shall state facts showing why it is not liable for the tax imposed by this section on any purchases of electricity and shall furnish such additional information as the City Finance Director may reasonably require.
C. Upon approval of the application, the City Finance Director shall assign a resale number to the applicant and shall certify the number to the applicant.
D. The City Finance Director may cancel the resale number of any person if the person fails to pay any tax payable under this Chapter for electricity used or consumed by the person, or if the number was either (1) obtained through misrepresentation, or (2) no longer necessary because the person has discontinued making resales.
E. If a reseller had acquired electricity partly for use or consumption and partly for resale, the reseller shall collect and remit the tax imposed by this Chapter directly to the City Finance Director, under the rules prescribed by this Chapter, on any amount that is used or consumed by the reseller and any amount delivered by the reseller for use and consumption and not as a sale for resale.
F. Any person who delivers electricity to a reseller having an active resale number and complying with all other conditions in this Chapter shall be excused from collecting and remitting the tax on any portion of the electricity delivered to the reseller, provided that the person reports the total amount of electricity delivered to the reseller, and such other information that the City Finance Director may reasonably require.
(Ord. 22-12, 2-22-2022; amd. Ord. 22-21, 3-21-2022)