A. No tax imposed by this chapter shall be applied so as to occasion an undue burden upon interstate commerce or violate the equal protection and due process clauses of the Constitutions of the United States or the state of California or otherwise exceed the City’s lawful authority.

B. If any case where a business tax imposed under this chapter is believed by a taxpayer to place an undue burden upon interstate commerce or violate such constitutional clauses or other applicable law, the taxpayer may apply to the City Manager for an adjustment of the tax. It shall be the taxpayer’s obligation to request in writing for an adjustment within one year after the date of payment of the tax. If the taxpayer does not request in writing within one year from the date of payment, then the taxpayer shall be conclusively deemed to have waived any adjustment for that year.

C. The taxpayer shall, by sworn statement and supporting testimony, show the method of business and the gross revenues and/or Canopy of business and such other information as the City Manager may deem necessary to determine the extent, if any, of such undue burden or violation. The City Manager shall then conduct an investigation, and shall fix as the tax for the taxpayer an amount that is reasonable, nondiscriminatory, and lawful, 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 City Manager shall have the power to base the tax upon a percentage of Gross Receipts or any other measure which will ensure 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 and permitted by applicable law.

D. The City Manager may require the taxpayer to submit a sworn statement of the Gross Receipts, Canopy size, or other data required to calculate the tax and to pay the amount of tax as determined by the City Manager. (Ord. 3434 § 1, 2018).