Sec. 34.69. - Apportionment.

(a)

No tax imposed by this article 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 article 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 tax administrator for an adjustment of the tax. It shall be the taxpayer's

obligation to request in writing for an adjustment within one (1) year after the date of payment of the tax. If the taxpayer does not request in writing within one (1) 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 of business and such other information as the tax administrator may deem necessary to determine compliance with this article. The tax administrator 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 tax administrator 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 article and permitted by applicable law.

(d)

The tax administrator may require the taxpayer to submit a sworn statement of the gross receipts or other data required to calculate the tax and to pay the amount of tax as determined by the tax administrator.

(Ord. No. 20-OR0502-1, § 1, 8-19-2020)