(A) Gas and/or electricity that is delivered to a person in the village shall be considered to be for the use and consumption by that person unless the person receiving the gas and/or electricity has an active resale number issued by the Budget Director and furnishes that number to the person who delivers the gas and/or electricity and certifies to that person that the sale is either entirely or partially non-taxable as a sale for resale.
(B) If a person who receives gas and/or electricity in the village claims to be an authorized reseller of gas and/or electricity, that person shall apply to the Budget Director for a resale number. The application shall state facts showing why it is not liable for the tax imposed by this section on any purchases of gas and/or electricity and shall furnish such additional information as the Budget Director may reasonably require.
(C) Upon approval of the application, the Budget Director shall assign a resale number to the applicant and shall certify the number to the applicant.
(D) The Budget Director may cancel the resale number of any person if the person fails to pay any tax payable under this section for gas and/or 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 gas and/or electricity partly for use or consumption and partly for resale, the reseller shall pay the tax imposed by this subchapter directly to the village on the amount of gas and/or electricity that the reseller uses or consumes, and shall collect the tax and remit the tax on the amount of gas and/or electricity delivered by the reseller to a purchaser.
(F) Any person who delivers gas and/or electricity to a reseller having an active resale number and complying with all other conditions of this subchapter shall be excused from collecting and remitting the tax on any portion of the gas and/or electricity delivered to the reseller; provided that, the person reports to the village the total amount of gas and/or electricity delivered to the reseller and such other information that the village may reasonably require.
(Prior Code, § 3-605)