(A) No undue burden. None of the license taxes provided for by this chapter shall be so applied as to occasion an undue burden upon interstate commerce or to violate the equal protection and due process clauses of the Constitutions of the United States and the State of California.
(B) Exemptions as matter of law. Nothing in this chapter shall be construed to apply to any person transacting and carrying on any business exempt by virtue of the Constitution or applicable statutes of the United States or of the State of California from the payment of such taxes as are prescribed in this chapter.
(C) Intent. This chapter is intended to impose a tax for revenue purposes on those engaged in business activity in the city to the full extent of the city’s authority to do so, but not to exceed the city’s authority or to violate the rights of taxpayers under applicable law. This chapter shall be construed in light of this intent.
(Ord. 2092-C-S, passed 8-12-14)