None of the business license taxes provided for by this chapter shall be applied as to occasion an undue burden upon interstate commerce. In any case where a business license tax is believed by an applicant or licensee to place an undue burden upon such commerce, he may apply to the Collector for an adjustment of the tax so that it shall not be discriminatory or unreasonable as to such commerce. Such application may be made before, at, or within six months after payment of the prescribed tax. The applicant shall, by sworn statement and supporting evidence, show such information as the Collector may deem necessary in order to determine the extent, if any, of such undue burden or violation. The Collector shall conduct an investigation and after having first obtained the written approval of the City Attorney, may fix as the license tax for the applicant or licensee an amount that is reasonable and nondiscriminatory, or, if the tax has already been paid, may order a refund of the amount over and above the prescribed tax. In adjusting the prescribed tax, the Collector shall assess an amount which is uniform with that which is assessed on businesses of like nature, provided that the amount assessed does not exceed the prescribed tax. Any adjustment or determination by the Collector under this section is subject only to rights of appeal to the City Council as afforded by this chapter.
(Ord. 1612, § 1 (part), 1992)