(A) None of the business taxes provided for by 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 and the State.
(B) In a case where a business tax is believed by a business tax certificate holder or applicant for a business tax certificate to place an undue burden upon interstate commerce or be violative of such constitutional clauses, application may be made to the Collector for an adjustment of the business tax. Such application may be made before, at, or within one year after payment of the prescribed business tax. (Ord. 621-94, 12-20-1994)