2009 JANUARY - Laserfiche WebLink

5.16.010 Chapter 5.16 CONSTITUTIONAL APPORTIONMENT Section: 5.16.010 Constitutional apportionment. 5.16.010 Constitutional apportionment. A. None of [he license taxes provided for by this title shall be so applied as to occasion an undue bur- den upon interstate commerce or be violative of the equal protection and due process clauses of the constitu- tions 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 or she may apply to the collec- tor for an adjustment of the tax. Such application may be made before, at, or within six months after payment of the prescribed license tax. The applicant shall, by sworn statement and supporting testimony, 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 conduct an investigation, and, after having first obtained [he written approval of the city attorney, shall fix as the license [ax for the applicant, an amount that is reasonable and nondiscriminatory, or if the license tax has already been paid, shall order a re- fund of the amount over and above the license tax so fixed. [n fixing the license tax to be charged, the collec- tor shall have the power to base the license tax upon the gross receipts, so long as the amount assessed does no[ exceed the license tax as prescribed by this title. The collector 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-month period, a state- ment by a certified public accountant as to the range of the gross receipts and to pay the amount of license 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) 105 (PleasaNOn Supp. No. I, I-09)