(A) Electricity that is delivered to a person in this village shall be considered to be for the use and consumption by that person unless the person receiving the electricity has an active resale number issued by the Village Collector 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 Collector 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 Village Collector may reasonably require.
(C) Upon approval of the application, the Village Collector shall assign a resale number to the applicant and shall certify the number to the applicant.
(D) The Village Collector may cancel the resale number of any person is 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 obtained through misrepresentation, or 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 this subchapter directly to the Village Collector on the amount of electricity that the reseller uses or consumes, and shall collect and remit the tax to the Village Collector 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 Village Collector the total amount of electricity delivered to the reseller, and any such additional information as the Village Collector may reasonably require.
(Ord. 1998-14, passed 7-7-98)