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5.16.010 Chapter 5.16 CONSTITUTIONAL APPORTIONMENT Sections: 5.16.010 Constitutional Apportionment 5.16.010 Constitutional Apportionment: A. None of the license taxes pro- vided for by this Title shall be so ap- plied as to occasion an undue burden upon interstate commerce or be viola- tive of the equal protection and due process clauses of the constitutions of the United States and the State. B. 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 violative of such constitutional clauses, he may apply to the Collector for an adjustment of the tax. Such application may be made before, at, or within six (6) months after payment of the prescribed license tax. The applicant shall, by sworn statement and supporting testi- mony, show this method of business and the gross volume or estimated gross volume of business and such other information as the Collector may deem necessary in order to determine the extent, if any, of such undue burden or violation. The Collector shall then con- duct an investigation, and, after having first obtained the written approval of the City Attorney, shall fix as the li- cense tax for the applicant, an amount that is reasonable and nondiscrimina- tory, 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 shall have the power to base the license tax upon the gross receipts, so long as the amount assessed does not exceed the license tax as prescribed by this Title. The Collec- tor 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 (3) month period, a statement by a certified public ac- countant as to the range of the gross receipts and to pay the amount of li- cense 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. (Prior Code § 1-5.21) 123 (Pleasanton April 2000)