(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 Treasurer 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 village claims to be an authorized reseller of electricity, that person shall apply to the Village Treasurer for a resale number. The applicant shall state facts showing why it is not liable for the tax imposed by § 37.03 of this subchapter on any purchases of electricity, and shall furnish such additional information as the Village Treasurer may reasonably require.
(C) Upon approval of the application, the Village Treasurer shall assign a resale number to the applicant and shall certify the number to the applicant.
(D) The Village Treasurer may cancel the resale number of any person if the person fails to pay any tax payable under § 37.03 of this subchapter 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 § 37.03 of this subchapter directly to the village pursuant to the amount of electricity that the reseller uses or consumes, and shall collect the tax pursuant to § 37.03 of this subchapter and remit the tax pursuant to this subchapter 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 the 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 Village Treasurer the total amount of electricity delivered to the reseller, and such other information that the Village Treasurer may reasonably require.
(Ord. 1999-32, passed 5-17-99; Am. Ord. 2003-23, passed 4-7-03; Am. Ord. 2011-21, passed 4-18-11) Penalty, see § 10.99