§ 37.27. Resale numbers.

(a)

If a person who originates or receives telecommunications in the City claims to be a reseller of telecommunications that person shall apply to the Finance Department for a resale number. The applicant shall state facts showing why it is not liable for the tax imposed by Section 37.22 on any purchases of telecommunications and shall furnish such additional information as the Finance Director may reasonably require.

(b)

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

(c)

The Finance Director may cancel the resale number of any person if the number: (1) was obtained through misrepresentations, (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 City 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 Finance Director and furnishes that number to the retailer in connection with certifying to the retailer that a sale is nontaxable as a sale for resale.

(Ord. 13-99 § 1 (part))