Santa Ana Municipal Code § 21-58 Burden on interstate commerce; petition for adjustment

None of the business taxes provided for by this Chapter shall be so applied so as to occasion an undue burden upon interstate commerce or be violative of the constitutions of the United States and/or the State of California.

(Ord. No. NS-1922, § 1, 7-20-87)

When, by reason of the provisions of the Constitution of the United States or the Constitution of the State of California, the business tax imposed by the provisions of this Chapter cannot be enforced as to any single class or set of classes of business or business activity 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, the collector, having first obtained the approval of the city attorney shall make such rules and regulations for the apportionment of the tax as are necessary or otherwise desirable to overcome the constitutional objections.

(Ord. No. NS-1922, § 1, 7-20-87)

In any case where a license tax is claimed by a licensee, or applicant for license to place an undue burden upon interstate commerce, or be violative of the constitutions of the United States and/or the State of California, he or she may apply to the collector for an adjustment of the tax so that it shall not be discriminatory or unreasonable as to such commerce. Such application may be made before, at, or within six (6) months after payment of the prescribed license tax. The applicant shall by affidavit and supporting testimony show his or her method of business and the gross volume or estimated gross volume of business and such other information as the collector may deem necessary in order to determine the extent, if any, of undue burden on such commerce. The collector shall then conduct an investigation and, having first obtained the approval of the city attorney, shall fix as the license tax for the applicant an amount that is reasonable and nondiscriminatory. If the license tax has already been paid, he or she shall order a refund of the amount over and above the license tax so fixed. In fixing the license tax to be charged, the collector may base the license tax upon a percentage of the gross receipts of any other measure which will assure that the license tax levied shall be uniform with that levied on businesses of like nature so long as the amount levied does not exceed the license tax as prescribed by this Chapter. Should the collector determine the gross receipts measure of business tax to be the proper basis, he or she may require the applicant to submit, either at the time of termination of the applicant's business in the city, or at the end of each twelve (12) month period, a verified affidavit of the gross receipts and payment of the amount of license tax therefor; provided that no additional license tax during any one calendar year shall be required after the licensee has paid an amount equal to the annual license tax as prescribed in this Chapter.

The collector shall, upon proper showing contained in the verified affidavit, cause the issuance of a license to such person showing partial exemption under this section with a license tax based upon the approved reduced gross receipts.

The collector after giving notice and a reasonable opportunity for hearing to a licensee, shall revoke any license granted pursuant to the provisions of this section upon information that the licensee is not entitled to the exemption as provided herein.

(Ord. No. NS-1922, § 1, 7-20-87)

None of the license taxes provided for in this Chapter shall be so applied as to occasion an undue burden upon any business done in the city, where the business conducted is related to a regularly established business conducted elsewhere. In any case where a license tax is claimed by any licensee or applicant for license to place an undue burden upon such commerce, he or she may apply to the collector for an adjustment of the tax so that it shall not be discriminatory or unreasonable as to such commerce. Such application may be made before, at, or within six (6) months after payment of the prescribed license tax. The applicant shall by affidavit and supporting testimony show his or her method of conducting business, the gross volume of business inside the city, and such other information as the collector may deem necessary in order to determine the extent, if any, of undue burden of such commerce. The collector shall then 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. If the license tax has already been paid, he or she shall order a refund of the amount over and above the license tax so fixed. In fixing the license tax to be charged, the collector may base the license tax upon a percentage of gross receipts from business conducted inside the city or any other measure which will assure that the business tax assessed shall be uniform with that assessed on businesses of like nature, so long as the amount assessed does not exceed the business tax as prescribed by this Chapter. Should the collector determine the gross receipts measure of business tax to be the proper basis, he or she may require the applicant to submit, either at the time of termination of applicant's business in the city, or at the end of each twelve (12) month period, a verified affidavit of the gross receipts and payment of the amount of license tax therefor; provided that no additional license tax during any one calendar year shall be required after the licensee has paid an amount equal to the annual license tax as prescribed in this Chapter.

The collector shall, upon proper showing contained in the verified affidavit, cause the issuance of a license to such person showing partial exemption under this section with a license tax based upon the approved reduced gross receipts.

The collector after giving notice and a reasonable opportunity for hearing to licensee, shall revoke any license granted pursuant to this section upon information that the person is not entitled to the adjustment as provided herein.

(Ord. No. NS-1922, § 1, 7-20-87)