(1) Every person presently engaged or desiring to engage in or conduct business as a retailer or seller within this state shall file with the department an application for a permit for each place of business.
(2) Every application for a permit shall:
(a) Be made upon a form prescribed by the department;
(b) Set forth the name under which the applicant transacts or intends to transact business and the location of the place or places of business; and (c) Set forth other information as the department may require.
(3) The application shall be signed by:
(a) The owner, if he or she is a natural person;
(b) A member or partner, if the entity is an association, limited liability company, limited liability partnership, or partnership;
(c) An executive officer, if the entity is a corporation, or some person specifically authorized by the corporation to sign the application, to which shall be attached written evidence of his or her authority; or (d) A licensed certified public accountant, or an attorney licensed to practice law in the Commonwealth, specifically authorized by and acting on behalf of an owner, an association, a partnership, a limited liability company, a limited liability partnership, a corporation, or other business entity.
(4) A written signature shall not be required if the applicant registers electronically.