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(9) <br />of the tax so that it shall not be discriminatory or unreasonable as to such commerce. Such application <br />may be made before, at, or within six (6) months after payment of the prescribed license tax. The <br />applicant shall by affidavit and supporting testimony show his or her method of business and the gross <br />volume or estimated gross volume of business and such other information as the Collector may deem <br />necessary in order to determine the extent, if any, of undue burden on such commerce. <br />• Burden on Interstate or Intercity Commerce; Election of Apportionment Rules <br />Whenever a business license tax is claimed by a licensee, or applicant for business license to place an <br />undue burden upon interstate or intercity commerce, or be violative of the constitutions of the United <br />States and/or the State of California and the City has provided an Apportionment Rule, the applicant or <br />licensee can petition the City to have such rule applied to their business license tax assessment. <br />Issuance of Business License Tax Receipts (aka Business Tax Certificates) <br />The current BTS application has several safe guards against releasing a Business License Tax Receipt <br />unless all of the predetermined requirements are met. Primarily this comes in the form of such things as <br />payment, Certificate of Occupancy issuance for commercial locations and Home Occupation Permit <br />issuance for residential based businesses. Additionally, there can be holds due to lack of submitting <br />Sellers permit information or other assessments values or State mandated requirements such as SB 205. <br />FOR PROPOSERS' REFERENCE ONLY <br />City of Santa Ana RFP No. 23-165 Page 48 of 196 <br />