(a) If a person who originates or receives telecommunications in the Village claims to be a reseller of telecommunications, that person shall apply to the Village for a resale number. The applicant shall state facts showing why it is not liable for the tax imposed by this chapter on the purchase of any telecommunications and shall furnish such additional information as the Village may reasonably require.
(b) Upon approval of the application, the Village shall assign a resale number to the applicant and shall certify the number to the applicant.
(c) The Village may cancel the resale number of any person if the number:
(1) Was obtained through misrepresentation;
(2) Is used to originate or receive telecommunications tax-free when such telecommunications are not for resale; or
(3) Is no longer necessary because the person has discontinued making resales.
(d) The act or privilege of originating or receiving telecommunications in the Village shall not be made tax-free on the ground of being a sale for resale, unless the person has an active resale number issued by the Village and furnishes that number to the retailer in connection with certifying to the retailer that a sale is nontaxable as the sale for resale.
(Ord. 788. Passed 6-28-93.)