(A) None of the license taxes provided for by this chapter shall be so applied to create an undue burden upon interstate commerce, prohibited by the United States and state Constitutions and certain federal and state laws. Where a license tax is believed by a licensee or applicant for a license to place an undue burden upon interstate commerce, the licensee or applicant may apply to the Finance Director for an exemption from the tax. In the event the tax has already been paid, the licensee or applicant may apply to the Finance Director for an adjustment of the tax, and the Finance Director may order a refund of the amount over and above the amount eventually fixed as the license tax. The application shall be made within six months after payment of the prescribed license tax or it shall be deemed waived.
(B) The applicant for exemption from the license tax shall file a sworn written statement with the tax administrator stating the facts upon which exemption is claimed, and in the absence of such statement substantiating the claim, such person shall be liable for the payment of taxes imposed by this title. The sworn written statement shall contain the following:
(1) The nature of the business;
(2) The gross volume or estimated gross volume of the business;
(3) The gross receipts for the previous calendar year;
(4) Such other information and documents as the Finance Director may deem necessary.
(C) The applicant for exemption from the license tax based on a claim of undue burden on interstate commerce shall, in addition to the requirements of division (B) above, furnish the Finance Director with a sworn written statement containing the following:
(1) Information indicating that the applicant has paid a substantially similar tax in another jurisdiction; and
(2) Such other information and documents as the Finance Director may deem necessary in order to determine the extent, if any, of the undue burden on the interstate commerce aspect of applicant's business.
(D) The Finance Director shall have the power to exempt an applicant from payment of any license tax. Upon a proper showing in the sworn statement that the imposition of a license tax on all aspects of applicant's business is, or will be, a direct and substantial burden on the interstate activity of the applicant, the Finance Director shall issue a license to the applicant without payment to the city of the license tax required by this chapter.
(E) The Finance Director, after giving notice and a reasonable opportunity for hearing to a licensee, may revoke any license granted pursuant to this section upon information that the reasons supporting an exemption do not apply or are invalid and that the licensee is not entitled to the exemption or reduction previously awarded. The decision of the Finance Director shall be final.
(F) None of the license taxes provided for by this chapter shall be applied where exempted or adjusted by federal and state laws concerning service-related disability or other reasons. Upon sufficient showing by the applicant prior to payment, the Finance Director may adjust or exempt applicant from payment of the business tax; otherwise, an applicant claiming such an exemption or adjustment shall so apply to Finance Director or designee as set forth in this section within six months after payment of the prescribed license tax. The applicant shall set forth the applicability of any federal or state law requiring an exemption or adjustment and the percentage of disability or adjustment claimed, if applicable. Thereafter, the investigation and review procedure shall be the same as previously set forth in this section.
(G) Any person transacting or engaged in the rental or letting of two or fewer long-term rental units (whether such unit is an apartment house, single- family dwelling, duplex, triplex, condominium, apartment house or other residential property rental), is exempt from the payment of a license tax. Such person, however, remains subject to and shall obtain a business license for each unit.
(Ord. 1374, passed 6-2-04; Am. Ord. 1682, passed 12-16-15)