5-1-29: INTERSTATE COMMERCE:
   (A)   None of the license fees provided for by this Chapter shall be so applied as to occasion an undue burden upon interstate commerce.
   (B)   In any case where a license fee is believed by a licensee or applicant for license to place an undue burden upon interstate commerce, he may file with the City Clerk a petition for an adjustment of the fee so that it shall not be discriminatory or unreasonable as to such interstate commerce.
   (C)   Such petition shall be filed at, or within six (6) months after payment of the prescribed license fee. The petitioner shall, by affidavit and supporting testimony, show his method of doing business and the gross volume or estimated gross volume of his business and such other information as the City Clerk may deem necessary in order to determine the extent, if any, of such undue burden on such interstate commerce.
   (D)   The City Clerk shall conduct an investigation, and, after having first obtained the written approval of the City Attorney, shall fix as the license fee for the petitioner an amount that is reasonable and non-discriminatory, or if the license fee has already been paid, shall order a refund of the amount over and above the license fee so fixed.
   (E)   In fixing the license fee to be charged, the City Clerk is authorized to base the license fee upon a percentage of gross receipts or any other measure which will assure that the license fee assessed shall be uniform with that assessed on businesses of like nature, so long as the amount assessed does not exceed the license fee prescribed by this Chapter.
   (F)   Within ten (10) days after the Clerk's decision, the City Clerk shall give such petitioner notice thereof and shall file a copy of such decision with the City Council.
   (G)   The petitioner may appeal such decision, according to the procedure provided for appeals, by filing notice of appeal with the City Clerk within six (6) months from the service of such notice of such decision upon him.
   (H)   Should the City Clerk determine the gross receipts measure of license fee to be the proper basis, the Clerk 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 quarter, a sworn statement of the gross receipts and pay the amount of license fee therefor, provided that no additional license fee during any one calendar year shall be required after the licensee shall have paid an amount equal to the annual license fee as prescribed in this Chapter.