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1,35 <br /> <br />each twelve (12) month period, a verified affidavit of the gross <br />receipts amd payment of the amount of license tax therefor; <br />provided that no additional license tax during any one calendar <br />year shall be required after the licensee has paid an amount <br />equal to the annual license tax as prescribed in th~ chapter. <br /> <br /> The Collector shall, upon proper showing contained in the <br />verified affidavit, cause the issuance of a license to such <br />person showing partial exemption under this section with a <br />license tax based upon the approved reduced gross receipts. <br /> <br /> The Collector after giving not ice and a reasonable opportunity <br />for hearing to a licensee, shall revoke any license granted <br />pursuant to the provisions of this section upon information that <br />the licensee is not entitled to the exemption as provided herein. <br /> <br />Sec. 21-59. Undue burden on intercity commerce; petition for <br /> adjustment. <br /> <br /> None of the license taxes provided for in th~ chapter shall be <br />so applied as to occasion an undue burden upon any business done <br />in the city, where the business conducted is related to a <br />regularly established business conducted elsewhere. In any case <br />where a license tax is claimed by any licensee or applicant for <br />license to place an undue burden upon such commerce, he or she <br />may apply to the Collector for an adjustment of the tax so that <br />it shall not be discriminatory or unreasonable as to such <br />commerce. Such application may be made before, at, or within six <br />(6) months after payment of the prescribed license tax. The <br />applicant shall by affidavit and supporting testimony show his or <br />her method of conducting business, the gross volume of business <br />inside the city, and such other information as the Collector may <br />deem necessary in order to determine the extent, if any, of undue <br />burden of such commerce. The Collector shall then conduct an <br />investigation, and, after having first obtained the written <br />approval of the City Attorney, shall fix as the business tax for <br />the applicant an amount that is reasonable and nondiscriminatory. <br />If the license tax has already been paid, he or she shall order a <br />refund of the amount over and above the license tax so fixed. In <br />fixing the license tax to be charged, the Collector may base the <br />license tax upon a percentage of gross receipts from business <br />conducted inside the city or any other measure which will assure <br />that the business tax assessed shall be uniform with that <br />assessed on businesses of like nature, so long as the amount <br />assessed does not exceed the business tax as prescribed by this <br />chapter. Should the Collector determine the gross receipts <br />measure of business tax to be the proper basis, he or she may <br />require the applicant to submit, either at the time of <br />termination of applicant's.business in the city, or at the end of <br />each twelve (12) month period, a verified affidavit of the gross <br />receipts and payment of the amount of license tax therefor; <br />provided that no additional license tax during any one calendar <br />year shall be required after the licensee has paid an amount <br />equal to the annual license tax as prescribed in this chapter. <br /> <br />- 35 - <br /> <br /> <br />