ORD 0594 - Laserfiche WebLink

SECTION 7. CONSTITUTIONAL APPORTIONMENT None of the license taxes provided for by this ordinance shall be so applied as to occasion an undue burden upon interstate com- merce or be violative of the equal protection and due process ~iclauses of the Constitutions of the United States and the State of iCalifornia. In any case where a license tax is believed by a licensee or ~applicant for a license to place an undue burden upon interstate ~!commerce or be viotative of such constitutional clauses, he may iapply to the Collector for an adjustment of the tax. Such appli- ication may be made before, at, or within six months after payment ~!of the prescribed license tax. The applicant shall, by sworn ~istatement and supporting testimony, show this method of business i~and the gross volume or estimated gross volume of business and such !! Z~other information as the Collector may deem necessary in order to .ld ,~ etermmne the extent, if any, of such undue burden or violation. }!The Collector shall then conduct an investigation, and, after havin ~ifirst obtained the written approval of the City Attorney, shall fix !ias the license tax for the applicant, an amount that is reasonable ~and non-discriminatory, 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 Collector ishall have the power to base the license tax upon the gross receipt , ~so long as the amount assessed does not exceed the license tax as Nrescribed by this ordinance. The Collector may require the appli- bant 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 statement by a Certified Public Accountant as to the range of the ~ross receipts and to pay the amount of license tax therefor, pro- bided calendar year ! that no additional license tax during any one ~h 11 be required after the licensee shall have paid an amount equa