None of the business license taxes or investigation or inspection fees provided for by this Chapter shall be so applied as to occasion an undue burden upon interstate commerce. In any case in which a licensee or applicant for license believes a business license tax or such fees, in whole or in part, places an undue burden upon such commerce, they may apply to the Tax Collector for an adjustment of the tax so that such tax, fees, or combination thereof, shall not be discriminatory or an unreasonable burden as to such commerce. Such application may be made before, at, or within six (6) months after payment of the prescribed business license tax. The applicant shall, by affidavit and supporting testimony, show h their method of business and the gross volume or estimated gross volume of business, and such other information as the Tax Collector may deem necessary to determine the extent, if any, of such undue burden on such commerce. The Tax Collector shall then conduct an investigation, and, after having first obtained 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. In fixing the business license tax to be charged, the Tax Collector shall have the power to base the business license tax upon a percentage of gross receipts or any other measure which will ensure 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 Tax Collector determine the gross receipts measure of business license tax to be the proper basis, the applicant may be required to submit, either at the time of termination of applicant's business in the City, or at the end of each three (3) month period, a sworn statement of the gross receipts and pay the amount of business license tax therefor, provided that no additional license tax during anyone calendar year shall be required after the licensee shall have paid an amount equal to the annual business license tax as prescribed in this Chapter.
('65 Code, § 19-35) (Ord. No. CS-49 § 11.18; Ord. No. CS-572 § 2; Ord. No. 2022-012 § 1 (part))