A. None of the taxes provided for by this title shall be applied so as to cause an undue burden upon interstate commerce or violate the equal protection and due process clauses of the constitution of the United States of America and the state of California.
B. A business whose address of record is outside of the city and who does not have a fixed place of business in Visalia and who delivers merchandise to Visalia from outside the state of California is exempt from the Visalia Business Tax by the Interstate Commerce Clause of the United States Constitution. However, if any money is exchanged within the city, the sale is considered consummated in the city, and the business does not qualify for this exemption. In any case where this business tax is believed by an applicant to place an undue burden upon interstate commerce or be in violation of such constitutional clauses, he/she may apply to the collector for an adjustment of the tax. Such application shall be made within six months after payment of the prescribed tax. The applicant shall, by sworn statement and supporting testimony disclose:
1. The interstate or other character of his/her business entitling such exemption;
2. The name and location of the business for which the orders are to be solicited or secured;
3. The name of the nearest local or state manager, if any, and his/her address;
4. The kind of goods, wares, or merchandise to be delivered;
5. The place from which the goods, wares or merchandise are to be shipped or forwarded;
6. The method of solicitation or taking orders;
7. The location of any warehouse, factory, or plant within the State of California;
8. The method of delivery;
9. The name and location of the residence of the applicant;
10. The gross receipts or estimated gross receipts of business; and
11. Other such information as the collector may deem necessary in order to determine the extent, if any, of such undue burden or violation.
C. Additionally, a copy of the order blank, contract form, or other papers used by such individual in taking orders shall be attached to the sworn statement for the information of the collector.
D. The collector shall then conduct an investigation, and shall fix as the tax for the applicant an amount that is reasonable and nondiscriminatory, or if the tax has already been paid, shall order a refund of the amount over and above the tax so fixed. In fixing the tax to be charged, the collector shall have the power to base the tax upon a percentage of gross receipts or any other measure which will assure that the tax assessed shall be uniform with that assessed on businesses of like nature, so long as the amount assessed does not exceed the tax as prescribed by this title. Should the collector determine the gross receipts measure of tax to be the proper basis, he/she may require the applicant to submit a sworn statement of the gross receipts and pay the amount of tax therefore; provided, that no additional tax due any one calendar year shall be required after the business shall have paid an amount equal to the annual tax as prescribed in this title. (Ord. 9517 § 1 (part), 1995: prior code § 6009)