A. No license tax provided for by this chapter shall be applied so as to create an undue burden upon interstate commerce or violate the equal protection and due process clauses of the Constitutions of the United States and the State of California. If such a license tax is believed by a licensee or applicant to place an undue burden upon interstate commerce or violate such constitutional clauses, the licensee or applicant may apply to the finance director for an adjustment of the tax. Such application may be made before, at, or within six months after payment of the tax. The licensee or applicant shall, by sworn statement and supporting testimony, show this method of business and the gross volume or estimated gross volume of business and such other information as the finance director may deem necessary in order to determine the extent, if any, of such undue burden or violation. The finance director shall then conduct an investigation, and, after having first obtained the written approval of the city attorney, shall fix as the license tax for the licensee or applicant, an amount that is reasonable and non-discriminatory, or if the license tax has already been paid, shall order a refund of the amount over and above the license tax so fixed.
B. In fixing the license tax to be charged, the finance director shall have the power to base the license tax upon a percentage of gross receipts or any other measure which will assure that the license tax assessed shall be uniform with that assessed on businesses of like nature, so long as the amount assessed does not exceed the license tax as prescribed by this chapter. Should the finance director determine the gross receipts measure of license tax to be the proper basis, the finance director may require the licensee or applicant to submit, either at the time of termination of licensee’s or 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 license tax therefor, provided that no additional license tax during any one calendar year shall be required after the licensee or applicant shall have paid an amount equal to the annual license tax as prescribed in this chapter.
(Prior code § 13.7 (Ord. 1098, Ord. 2113 §1), Ord. 2268)