Step 1: Cut the tape
Cut anywhere from 2-100 pieces of tape, about an inch long.
Step 2: Re-chain them together
Alternate between sticky side up and down.
Step 3: Re-roll the tape
Be very careful. Be sure to crease it again so the tape isn't coming from the top of the roll rather than the middle.
Step 4: When the victim pulls...
They pull on what looks and feels like a normal ape dispenser and discover that they can't cut it! (See image notes for more details.)