(A) Selling edibles or other products from a vehicle provided the edibles or products are grown by the seller within the county shall not require the payment of a business license tax.
(B) Nothing in this chapter shall be deemed or construed to apply to any person transacting and carrying on any business exempt by virtue of the Constitution or applicable statutes of the United States or of the state from the payment of the taxes, as are herein prescribed.
(C) (1) None of the license taxes provided for by this chapter shall be so applied as to occasion an undue burden upon interstate commerce. In any case where a license tax is believed by a licensee or applicant for license to place an undue burden upon the commerce, he or she may apply to the Director of Finance for an adjustment of the tax so that it shall not be discriminatory or unreasonable as to the commerce. The application may be made before, at or within six months after payment of the prescribed license tax. The applicant shall, by affidavit and supporting testimony, show his or her method of business and the gross volume or estimated gross volume of business and other information as the Director of Finance may deem necessary in order to determine the extent, if any, of the undue burden on the commerce.
(2) The Director of Finance shall then conduct an investigation and, after having first obtained the written approval of the City Attorney, shall fix as the license tax for the applicant, an amount that is reasonable and nondiscriminatory, or if the license tax has already been paid, shall order a refund of the amount over and above the license tax so fixed. In fixing the license tax to be charged, the Director of Finance shall have the power to base the license tax upon a percentage of gross receipts or any other measure which will assure that the license tax assessed shall be uniform with that assessed on businesses of like nature, so long as the amount assessed does not exceed the license tax as prescribed by this chapter.
(3) Should the Director of Finance determine the gross receipts measure of license tax to be the proper basis, he or she may require the applicant to submit, either at the time of termination of applicant’s business in the city or at the end of each three-month period, a sworn statement of the gross receipts and pay the amount of license tax therefor, provided that no additional license tax during any one calendar year shall be required after the licensee shall have paid an amount equal to the annual license tax as prescribed in this chapter.
(D) Any person claiming an exemption pursuant to this section shall file a verified statement with the Director of Finance stating the facts upon which exemption is claimed.
(E) The Director of Finance shall, upon a proper showing contained in the verified statement, issue a license to the person claiming exemption under this section without payment to the city of the license tax required by this chapter.
(F) The Director of Finance, after giving notice and a reasonable opportunity for hearing to a licensee, may revoke any license granted pursuant to the provisions of this section upon information that the licensee is not entitled to the exemption as provided herein.
(`61 Code, § 12.7) (Ord. 397, passed 12-27-1960)