§ 5.04.570. Apportionment.

A.

None of the taxes provided for by this chapter shall be applied so 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 of the State of California.

B.

If any case where a business tax is believed by a licensee to place an undue burden upon interstate commerce or be violative of such constitutional clauses, the licensee may apply to the Director of Finance for an adjustment of the tax. It shall be the licensee's obligation to request in writing for an adjustment within one-year after the date of payment of the prescribed tax. If the licensee does not request in writing within one-year from the date of payment, it shall be conclusively deemed to have waived any adjustment for that year.

C.

The licensee shall, by sworn statement and supporting testimony, show the method of business and the gross volume or estimated gross volume of business and such other information as the Director of Finance may deem necessary in order to determine the extent, if any, of such undue burden or violation. The Director of Finance shall then conduct an investigation, and shall fix as the tax for the licensee 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 Director of Finance 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 chapter. From time to time, the Director of Finance shall issue guidelines to be used to determine the percentage of gross receipts to be used as a tax base. In no event is any taxpayer entitled to a refund that results in a windfall to such taxpayer.

D.

Should the Director of Finance determine the gross receipts measure of tax to be the proper basis, he/she may require the licensee to submit a sworn statement of the gross receipts and pay the amount of tax determined by the Director of Finance, providing that no licensee shall be required to pay any additional tax during any one calendar year if the business shall have paid during said calendar year an amount equal to the annual tax prescribed in this chapter.

(Ord. 12432 § 4, 2002: prior code § 5-1.56)