(A) Nothing in this chapter shall be deemed or 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 from the payment of the taxes as are prescribed in this chapter.
(B) None of the business license taxes provided for by this chapter shall be so applied as to occasion an undue burden upon interstate commerce. In any case where a business license tax is believed by a licensee or applicant for a business license to place an undue burden upon such commerce, he may apply to the City Clerk for an adjustment of the tax so that it shall not be discriminatory or unreasonable as to such commerce.
(C) The application may be made before, at or within six months after payment of the prescribed business license tax.
(D) The applicant shall, by affidavit and supporting testimony, show his method of business and the gross volume or estimated gross volume of business and such other information as the City Clerk may deem necessary in order to determine the extent, if any, of the undue burden on such commerce.
(E) The City Clerk shall then conduct an investigation, and, after first having obtained the written approval of the City Attorney, shall fix as the business license tax for the applicant, an amount that is reasonable and nondiscriminatory, or if the business license tax has already been paid, shall order a refund of the amount over and above the business license tax so fixed.
(F) In fixing the business license tax to be charged, the City Clerk shall have the power to base the business license tax upon a percentage of gross receipts or any other measure which will assure that the business license tax assessed shall be uniform with that assessed on businesses of like nature, so long as the amount assessed does not exceed the business license tax as prescribed by this chapter. Should the City Clerk determine the gross receipts measure of business license tax to be the proper basis, he may require the applicant to submit either at the time of termination of applicant's business in the city, or at the end of each three-month period, a sworn statement of the gross receipts and pay the amount of business license tax therefor; provided, that no additional business license tax during any one calendar year shall be required after the licensee has paid an amount equal to the annual business license tax as prescribed in this chapter.
('83 Code, § 5.04.190) (Am. Ord. 1109, passed 12-20-95)