§ 40-64. License taxes not to burden interstate commerce

None of the license taxes provided by this chapter shall be applied as to occasion an undue burden on interstate commerce. In any case where a licensee or license applicant believes a tax under this chapter would place an undue burden on interstate commerce, such person may apply to the commissioner for an adjustment of the tax so that it shall not be discriminatory, unreasonable or unfair as to such commerce. Such adjustment of the tax may include one based on a generally accepted method of fair apportionment to determine gross receipts derived from business transacted within the city, or an adjustment based on credits for similar taxes paid to other jurisdictions.

(Ord. No. 090973, § 17, 12-17-09)

Editor's note

Ord. No. 090973, § 17, adopted December 17, 2009, amended the Code by repealing former § 40-64, and adding a new § 40-64. Former § 40-64 pertained to riding academies, and derived from the Code of Gen. Ords. 1967, § 21.41; and Ord. No. 42979, adopted November 21, 1975.