§ 35.074 RESALES.

   (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 Administrator or a 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.

   (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 Administrator or a designee for a resale number. The applicant shall state facts showing why it is not liable for the tax imposed by this chapter on any purchases of electricity and shall furnish such additional information as the City Administrator or a designee may reasonably require.

   (C)   Upon approval of the application the City Administrator or a designee shall assign a resale number to the applicant and shall certify the number to the applicant.

   (D)   The City Administrator or a designee may cancel the resale number of any person if the person fails to pay any tax payable under §§ 35.070 through 35.074 for electricity used or consumed by the person, or if the number:

      (1)   Was obtained through misrepresentation; or

      (2)   Is no longer necessary because the person has discontinued making resales.

   (E)   If a reseller has acquired electricity partly for use or consumption and partly for resale, the reseller shall pay the tax imposed by §§ 35.070 through 35.074 directly to the city pursuant to § 35.073(B) on the amount of electricity that the reseller uses or consumes, and shall collect the tax pursuant to § 35.072 and remit the tax pursuant to § 35.073(A) on the amount of electricity delivered by the reseller to a purchaser.

   (F)   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 City Administrator or a designee the total amount of electricity delivered to the reseller, and such other information that the City Administrator or a designee may reasonably require.

(Ord. 99-12, passed 7-27-99; Am. Ord. 05-48, passed 4-11-06; Am. Ord. 08-2, passed 5-13-08; Am. Ord. 13-54, passed 11-12-13)