§ 3.24.280. Constitutional apportionment

None of the business operations 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 Constitutions of the United States and the state.

In any case where a taxpayer believes the tax places an undue burden upon interstate commerce or to be violative of such constitutional clauses, he/she may apply to the administrator for an adjustment of the tax. Such application may be made before, at or within six months after payment of the prescribed business operations tax. The applicant shall, by sworn statement and supporting testimony, show the method of business and the gross volume or estimated gross volume of business within and outside of the city and such other information as the administrator may deem necessary in order to determine the extent, if any, of such undue burden or violation. The administrator shall then conduct an investigation, and after having first obtained the written approval of the city attorney, shall fix as the tax for the applicant, an amount that is reasonable and nondiscriminatory. If the tax determined by the administrator exceeds the tax paid, a refund of the amount over and above the tax so fixed shall be made. In fixing the tax to be charged, the administrator shall have the power to base the tax upon a percentage of gross receipt 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 chapter.

(Ord. No. 333)