§ 3-1.110. Exemptions: Interstate commerce: Constitutional enforcement: Public utilities.

(a)

Interstate commerce: Constitutional enforcement.

(1)

Tax adjustments: Applications. The business taxes set forth in this chapter shall not 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 Constitution of the United States and the State.

In any case where a business tax is believed by a certificate holder or an applicant for a business tax certificate to place an undue burden upon interstate commerce or be violative of such constitutional clauses, such person may apply to the Finance Director for an adjustment of the business tax. Such application may be made before, at, or within six (6) months after the payment of the prescribed business tax. The applicant, by sworn statement and supporting testimony, shall show the method of business, the gross volume or estimated gross volume of business, and such other information as the Finance Director may deem necessary in order to determine the extent, if any, of such undue burden or violation.

(2)

Tax adjustments. Granting. The Finance Director shall conduct an investigation and, after having first obtained the written approval of the City Attorney, shall fix as the business tax for the applicant an amount that is reasonable and nondiscriminatory or, if the business tax has already been paid, shall order a refund of the amount over and above the business tax so affixed. In fixing the business tax to be charged, the Finance Director shall have the power to base the business tax upon a percentage of the gross receipts or any other measure which will assure that the business tax assessed shall be uniform with that assessed on businesses of a like nature, so long as the amount assessed does not exceed the business tax set forth in this chapter.

(3)

Tax adjustments: Sworn statements: Payment of adjusted taxes. Should the Finance Director determine the gross receipts measure of business tax to be the proper basis, the Finance Director may require the applicant to submit, either at the time of the termination of the business of the applicant in the City, or at the end of a three (3) month period, a sworn statement of the gross receipts and pay the amount of business tax therefor; provided, however, no additional business tax during any one calendar year shall be required after the certificate holder shall have paid an amount equal to the annual business tax set forth in this chapter.

(b)

Franchised public utilities. No business tax shall be required from any public utility operating and paying under a franchise granted by the City.

(c)

Exemption claims: Verified statements. Any person claiming an exemption pursuant to the provisions of this section shall file a verified statement with the Finance Director stating the facts upon which such exemption is claimed.

(d)

Exemption claims: Approval. The Finance Director, upon a proper showing contained in the verified statement, shall issue a business tax certificate to such person claiming such exemption without payment to the City of the business tax set forth in this chapter or, in the case of a partial exemption, with a business tax based upon the reduced gross receipts.

(e)

Revocation: Notices: Hearings. The Finance Director, after giving a notice and a reasonable opportunity for a hearing to the certificate holder, may revoke any business tax certificate granted pursuant to the provisions of this section upon information that such person is not entitled to such exemption.

(§ 1, Ord. 554, eff. January 11, 1984)