A. None of the license fees provided for in this chapter shall be so 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 or of the state.
B. In any case where a license fee 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, such person may apply to the business license officer for an adjustment of the fee. Such application may be made before, at the time of, or within six months after, payment of the prescribed license fee. The applicant or licensee shall, by sworn statement and supporting testimony, show his or her method of business and the gross receipts or estimated gross receipts of such business and such other information as the business license officer may deem necessary in order to determine the extent, if any, of undue burden or violation. The business license officer may then conduct an investigation, and fix as the license fee for the applicant or licensee an amount that is reasonable and nondiscriminatory. If the license fee has already been paid, the business license officer shall order a refund of the amount over and above the license fee so fixed. In fixing the license fee to be charged, the business license officer shall have the power to base the license fee upon any measure which will assure that the license fee assessed shall be uniform with that assessed upon businesses of like nature. Any adjusted fee fixed pursuant to this section shall not exceed the license fee prescribed for similar businesses as to which no adjustment has been made pursuant to this section.
C. The business license officer may require the applicant or licensee to submit, either at the time of termination of the applicant's or licensee's business in the city, or at the end of each three-month or longer period, a sworn statement of the gross receipts from sources within the city upon which the license fee adjustment has been based; provided that no additional license fee during any one licensing year shall be required after the licensee shall have paid an amount equal to the annual license fee prescribed for businesses as to which no adjustment has been made pursuant to this section. (Ord. 3 § 1 (part), 1991: prior code § 5.02.015)