A. Adjustment or Exemption. None of the business taxes provided for by this title shall be so applied as to occasion an undue burden upon interstate commerce. In any case where a business tax is believed by a person subject to the business tax provisions of this section to place an undue burden upon such commerce, he may apply to the Business 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 business tax. The taxpayer 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 Collector may deem necessary in order to determine the extent, if any, of such undue burden on such commerce. The Collector shall then conduct an investigation, and, after having first obtained the written approval of the City Attorney, shall fix as the business tax for the taxpayer, an amount that is reasonable and nondiscriminatory, or if the business tax has already been paid, shall order a refund of the amount over and above the business tax so fixed. In fixing the business tax to be charged, the Collector shall have the power to base the business tax upon a percentage of gross receipts or any other measure which will assure that the business tax assessed shall be uniform with that assessed on businesses of like nature, so long as the amount assessed does not exceed the business tax as prescribed by this title. Should the Collector determine the gross receipts measure of business tax to be the proper basis, he may require the taxpayer to submit, either at the time of termination of such person's business in the city, or upon the expiration of such person's City registration certificate, a sworn statement of the gross receipts and pay the amount of business tax therefor, provided that no additional business tax during any one business tax period shall be required after the taxpayer shall have paid an amount equal to the annual business tax as prescribed in this title.
B. Affidavit. Any person claiming an exemption pursuant to this section shall file a verified statement with the Collector stating the facts upon which exemption is claimed. (Ord. 2062 § 2 (part), 1975).