None of the license taxes provided for by this article shall be so applied as to occasion an undue burden upon interstate commerce or be violative of the equal protection and due process clauses of the Constitutions of the United States and the state.

In any case where a license tax is believed by a licensee or applicant for license to place an undue burden upon interstate commerce or be violative of such constitutional clauses, he may apply to the finance officer for an adjustment of the tax. Such application may be made before, at, or within six months after payment of the prescribed license tax. The applicant shall, by sworn statement and supporting testimony, show his method of business and such other information as the finance officer may deem necessary in order to determine the extent, if any, of such undue burden of violation. The finance officer shall then conduct an investigation, and, after having first obtained the written approval of the city attorney, shall fix as the license tax for the applicant, an amount that is reasonable and nondiscriminatory, or if the license tax has already been paid, shall order a refund of the amount over and above the license tax so fixed. (Ord. 77-11 § 5, 1977)