(A) None of the license taxes provided for in this chapter shall so be applied as to occasion an undue burden upon interstate commerce or be violative of the equal protection and due process clauses of the Constitution of the United States and the state.
(B) In the event a license tax is believed by a licensee or applicant for a license to place an undue burden upon interstate commerce or be violative of such constitutional clauses, he or she may apply to the Collector for an adjustment of the tax. The application may be made before, at or within six months after payment of the prescribed license tax. The applicant shall, by sworn statement and supporting testimony, show his or her method of business, the gross volume or estimated gross volume of business and such other information as the Collector may deem necessary in order to determine the extent, if any, of such undue burden or violation. The Collector 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 applicant an amount which is reasonable and nondiscriminatory, or if the tax has already been paid, shall order a refund of the amount over and above the license tag so fixed. In fixing the license tax to be charged, the Collector 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 fixed shall be uniform with that fixed on the businesses of like nature; provided, however, the amount fixed shall not exceed the license tax provided in this chapter for the applicant’s business. Should the Collector determine the gross receipts measure of license tax to be the proper basis, he or she may require the applicant to submit, either at the time of the termination of the applicant’s business in the city or at the end of each three month period, a sworn statement of his or her gross receipts, and the applicant shall pay the amount of license tax therefor; provided, no additional license tax during any one calendar year shall be required after the license has paid an amount equal to the annual license tax as provided in this chapter.
(`78 Code, § 5.02.200.)