§ 5.78.210 — Apportionment

5.78.210 - Apportionment.

A. None of the tax 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 or the State of California. B. If any case where a business tax is believed by a taxpayer to place an undue burden upon interstate commerce or be violative of such constitutional clauses, the taxpayer may apply to the Tax Administrator 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 taxpayer shall be conclusively deemed to have waived any adjustment for that year and all prior years. C. The taxpayer shall, by sworn statement and supporting testimony, show the method of business and the gross volume of business and such other information as the Tax Administrator may deem necessary in order to determine the extent, if any, of such undue burden or violation. The Tax Administrator shall then conduct an investigation and shall fix as the tax for the taxpayer 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 Tax Administrator shall have the power to base the tax on 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. D. Should the Tax Administrator determine that the gross receipt measure of tax to be the proper basis, the Tax Administrator may require the taxpayer to submit a sworn statement with evidence of the gross receipts and pay the amount of tax as determined by the Tax Administrator.

(Ord. 7661, § 1(Exh. A), 4-9-2023)