§ 6-169. Resales of electricity.

(a)

Electricity that is delivered to a person in the village shall be considered to be for use and consumption by that person unless said person receiving the electricity has an active resale number issued by the Finance Director and furnishes that number to the person who delivers the electricity, and certified to that person that the sale is either entirely or partially non-taxable 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 Finance Director for a resale number. The applicant shall state in such application facts showing why it is not liable for the tax imposed by this article on any purchases of electricity and shall furnish such additional information as the Finance Director may reasonably require.

(c)

Upon approval of the application, the Finance Director shall assign a resale number to the applicant and shall certify the number to the applicant.

(d)

The Finance Director may cancel the resale number of any person if:

(1)

That person fails to pay any tax payable under this article for electricity used or consumed by that person; or

(2)

The resale number was obtained through misrepresentation; or

(3)

The resale number is no longer necessary because the person having obtained the number 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 article directly to the village pursuant to section 6-168(b) and remit the tax pursuant to section 6-168(a) to the village for 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 Finance Director the total amount of electricity delivered to the reseller, and such other information that the Finance Director may reasonably require.

(Code 1993, § 6-7.5; Ord. No. 98-O-64, 7-28-1998)