Question about who is eligible for 1099?

I've been told by my first controller that I worked with, that only the people who USE their SSN as their Tax ID are eligible for 1099? And I've been told by my second controller that its not true, there may be businesses that use their own business ID tax but are not corporations but LLC that are eligible for 1099 ? Who is right! Thank you!

1099's can be given to individuals and companies, and it is usually when a contract agreement exists and not as an employee. Like when a painter contracts to paint your house or office, or when a computer software company does work for your business. So, both of the controllers are incorrect as I have issued a 1099 to both individuals and companies with a tax ID.

A 1099 has nothing to do with what kind of business you or someone else is in.
It is used to report payments to companies or individuals when these payments are beyond the scope of a form W2.
Gambling winnings would be reported on 1099
Contractor payments would be reported on 1099
Contract labor would be reported on 1099

See IRS usage of form 1099

It sounds like both of the controllers need to go back to accounting school, since neither is right. The first is just wrong, the second is just very incomplete in his explanation.