HomeMy WebLinkAbout1981-08-04; City Council; 6063; CMC 5.04.085 add - Business license taxes constitutional apportionment1
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ORDINANCE NO. 6063
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF CARLSBAD, CALIFORNIA, AMENDING TITLE 5, CHAPTER
5.04 OF THE CARLSBAD MUNICIPAL CODE BY THE
ADD.ITION OF SECTION 5.04.085 RELATING TO CONSTITUTIONAL APPORTIONMENT OF BUSINESS LICENSE
TAXES,
The City Council of the City of Carlsbad, California
does ordain as follows:
SECTION 1: That Title 5, Chapter 5.04 of the Carlsbad
Municipal Code is amended by the addition of Section 5.04.085 to
read as follows:
"5.04.085 Constitutional apportionment. None of the license tax as provided for by Chapters 5.04 and 5.08 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 of California.
In any case where a license tax is believed by licensee or applicant for a license to place an undue burden upon interstate commerce or to be violative of such constitutional clauses, the licensee or applicant may apply to the City Council 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 burden of proving an undue burden upon
interstate commerce or a violation of the equal protection or
due process clauses of the Constitutions of the United States
and the State of California shall be upon the applicant. The
decision of the City Council shall be final."
EFFECTIVE DATE: This ordinance shall be effective
thirty days after its adoption, and the City Clerk shall certify
to the adoption of this ordinance and cause it to be published
at least once in the Carlsbad Journal within fifteen days after
its adoption.
INTRODUCED AND FIRST READ at a regular meeting of the
Carlsbad City Council held on the 21st day of July I
1981, and thereafter
PASSED AND ADOPTED at a regular meeting of said City
Council held on the 4th day of August , 1981, by
the following vote, to wit:
AYES : Council Mers Casler, hear, Lewis and Kulchin
NOES: Nme
ABSENT: Council Member Packard !
ATTEST :
(SEAL)
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