(a) No tax imposed by this chapter shall be applied to a business operator so as to constitute an undue burden on interstate commerce or intercity commerce or be violative of the equal protection or due process clauses of the United States or California constitutions.
(b) A business operator who contends that the application of a tax imposed by this chapter on the business operator constitutes an undue burden on interstate commerce or intercity commerce or violates the equal protection or due process clauses of the United States or California constitutions may apply to the tax administrator for an apportionment of the tax imposed on the business operator that would remove the constitutional violation by filing a written request with the tax administrator that explains the factual and legal basis for the claimed constitutional violation and proposes a method of apportionment that would resolve the alleged constitutional violations. The application for apportionment shall be filed in advance or within one year of the date the quarterly return was due.
(c) The tax administrator, in consultation with city attorney, shall review the application and within sixty (60) days of the filing of the application, which deadline may be extended for an additional sixty (60) days, issue a decision on the application. The decision on the application shall be served on the business operator either personally or by U.S. mail to the most recent address for the challenger in the tax administrator’s records. The decision can be challenged under Section 2.37.160.
(Ord. 5581 § 1 (part), 2022: Ord. 5607 § 6, 2024)