§ 6-1.436. Apportionment.

When, by reason of the provisions of the Constitution of the United States or the Constitution of the State of California, the business license tax imposed by this chapter cannot be enforced without there being an apportionment according to the amount of business done in the City, or in the State of California, as the case may be, apportionment rules shall be established as follows:

(a)

The Council from time to time shall adopt by resolution general guidelines for apportionment, and/or

(b)

The Finance Director, with the approval of the City Attorney, may make such rules and regulations for the apportionment of the tax as are necessary and desirable to overcome constitutional objections, and which are consistent with the general apportionment guidelines adopted by resolution of the Council. The Finance Director shall publish such rules and regulations once in a newspaper of general circulation within the City. Within ten (10) days of the date of publication of such rules and regulations, any interested person may file a request with the City Clerk that the Council review the rules and regulations so published. The rules and regulations shall be final at the expiration of the period for requesting review in the event no request for review is filed, or in the event of the filing of a request for review, when the rules and regulations have been adopted by the Council.

(c)

None of the business license taxes provided for by this title shall be so applied as to occasion an undue burden upon interstate commerce or be violative of the Constitutions of the United States or the State of California. In any case where a business license tax is believed by a tax license holder or applicant for a license to place an undue burden upon interstate commerce, or be violative of such constitutional clauses, he may apply to the Tax Collector for an adjustment of the tax. Such application may be made before, at, or within six (6) months after payment of the prescribed business license tax. The applicant shall, by sworn statement and supporting testimony, show his method of business and the gross volume or estimated gross volume of business and such other information as the Tax Collector may deem necessary in order to determine the extent, if any, of such undue burden or violation. The Tax Collector shall then conduct an investigation and, after having first obtained the written approval of the City Attorney, shall fix as the business license tax for the applicant an amount that is reasonable and nondiscriminatory, or if the business license tax has already been paid, shall order a refund of the amount over and above the business license tax so fixed. In fixing the business license tax to be charged, the Collector shall 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, and that the tax is imposed only on gross receipts resulting from business done with the City, or reasonably deemed to have been conducted in the City.

Notwithstanding any other provision contained in this chapter to the contrary, any person tendering payment of any tax, interest or penalties to the City pursuant to any provision of this chapter shall for all purposes thereafter be precluded and barred from appealing, contesting or otherwise challenging the validity or amount of any such tax, interest or penalties, or seeking refund of all or any portion thereof, pursuant to any otherwise available procedure set forth in this chapter, or otherwise available by law unless said payment is made under written protest to the City. The written protest shall be deemed made for purposes of this section only by one of the following methods: (a) a written notation set forth on the check, draft, money order, or other negotiable instrument by which payment is tendered, indicating that such payment is made under protest; or (b) a written notice addressed and delivered to the Collector at the time of payment indicating that such payment is made under protest.

(Added by Ord. 3266-C.S., § 2, effective 9-26-02)