SEC. 6-039. CONSTITUTIONAL APPORTIONMENT:
None of the license taxes provided for by this Part 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 Constitution of the United States and the State of California.
In any case where a license tax is believed by a licensee or applicant for a license to place an undue burden upon interstate commerce or be violative of such constitutional clauses, he may apply to the Director of Finance for an adjustment of the tax. Such application may be made before, or within six (6) months after payment of the prescribed license tax. The applicant shall, by sworn statement and supporting testimony, show this method of business and the gross volume or estimated gross volume of business and such other information as the Director of Finance may deem necessary in order to determine the extent if any, of such undue burden or violation.
The Director of Finance 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 non-discriminatory, or if the license tax has already been paid, shall order a refund of the amount over and above the license tax so fixed. In fixing the license tax to be charged, the Director of Finance shall have the power to base the license tax upon a percentage of gross receipts or any other measure which will assure that the license tax assessed shall be uniform with that assessed on business of like nature, so long as the amount assessed does not exceed the license tax as prescribed by this Part.
Should the Director of Finance determine the gross receipts measure of license tax to be the proper basis, he may require the applicant to submit, either at the time of termination of applicant's business in the City, or at the end of each license period, a sworn statement of the gross receipts and pay the amount of license tax therefor, provided that no additional license tax during any one (1) calendar year shall be required after the licensee shall have paid an amount equal to the annual license tax as prescribed in this Part.
(Repealed and Added by Ordinance 2088-C.S. — Effective March 25, 1971) (Repealed and added by Ordinance 008-05-C.S. – Effective July 28, 2005)
SEC. 6-040. SUBSTITUTE FOR OTHER REVENUE ACTS:
Any person required to pay a license tax for transacting and carrying on any business under this Part shall be relieved from the payment of any license tax for the privilege of doing such business which has been required under any other ordinance of the City of Stockton, but shall remain subject to the regulatory provisions of such other ordinance. This Section shall not apply to inspection, permit fees, admission tax or any tax added upon the consumer or user.
(Repealed and Added by Ordinance 2088-C.S. — Effective March 25, 1971)
SEC. 6-041. EFFECT OF PART ON PAST ACTIONS AND OBLIGATIONS PREVIOUSLY ACCRUED:
Neither the adoption of this Part nor its superseding of any portion of any other ordinance of the City of Stockton shall in any manner be construed to affect prosecution for violation of any other ordinance committed prior to the effective date of this Part, nor be construed as a waiver of any license or any penal provisions applicable to any such violation, nor be construed to affect the facility of any bond or cash deposit required by any ordinance or Code section to be posted, filed, or deposited, and all rights and obligations thereunto appertaining shall continue in full force and effect.
(Repealed and Added by Ordinance 2088-C.S. — Effective March 25, 1971)
SEC. 6-042. UNEXPIRED LICENSES HERETOFORE ISSUED:
Any person who on the effective date of this Part has a valid unexpired license for any business issued by the City of Stockton under the provisions of any ordinance heretofore enacted, shall receive credit on the amount of the license tax imposed by this Part for a pro rata of the license tax previously paid based upon the unexpired portion of the period for which such previous license was issued. In the event that the pro rata credit for an unexpired license is greater than the license tax required by this Part then and in that event the amount of the license tax under this Part shall be the amount of the credit for the unexpired license fee or fees paid under each other ordinance or ordinances.
(Repealed and Added by Ordinance 2088-C.S. — Effective March 25, 1971)
SEC. 6-043. LICENSE TAX A DEBT:
The amount of any license tax and penalty imposed by the provisions of this Part shall be deemed a debt to the City of Stockton, and any person carrying on any business without first having procured a license from said City so to do shall be liable to an action in the name of said City in any court of competent jurisdiction for the amount of the license tax and penalties imposed on such business.
(Repealed and Added by Ordinance 2088-C.S. — Effective March 25, 1971)
SEC. 6-044. REMEDIES CUMULATIVE:
All remedies prescribed hereunder shall be cumulative and the use of one or more remedies by the City shall not bar the use of any other remedy for the purpose of enforcing this Part.
(Repealed and Added by Ordinance 2088-C.S. — Effective March 25, 1971)
SEC. 6-045. EFFECT OF MISTAKE:
In no case shall any mistake made by the City in stating the amount of a license tax prevent or prejudice the collection by the City of what shall be actually due from anyone carrying on a business subject to a license tax under this Part.
(Repealed and Added by Ordinance 2088-C.S. — Effective March 25, 1971)
SEC. 6-046. EVIDENCE OF LIABILITY:
In any action brought under or arising out of any of the provisions of this Part, or of any ordinance imposing a license tax, the fact that a party thereto represented himself as engaged in any business or calling for the transaction of which a license shall be conclusive evidence of the liability of such party to pay for a license for such business.
(Repealed and Added by Ordinance 2088-C.S. — Effective March 25, 1971)
SEC. 6-047. ADMINISTRATION OF OATHS:
For the purpose of this Part, the Director of Finance, his deputies and authorized agents, are authorized to administer oaths.
(Repealed and Added by Ordinance 2088-C.S. — Effective March 25, 1971)
SEC. 6-048. ENFORCEMENT:
It shall be the duty of the Director of Finance, his deputies, agents, and/or employees, and they and each of them are hereby directed to enforce each and all of the provisions of this Part. Each department of the City which issues permits for work to be done shall require the production of a valid unexpired license prior to the issuance of such a permit. The immediately preceding sentence shall not be construed to require any person to obtain a license prior to doing business within the City if such requirement conflicts with the Constitution or applicable statutes of the U.S. or the State of California.
The Director of Finance in the exercise of the duties imposed upon him hereunder and acting through his deputies or duly authorized assistants, may examine or cause to be examined all places of business in the City to ascertain whether the provisions of this Part have been complied with.
(Repealed and Added by Ordinance 2088-C.S. — Effective March 25, 1971)
Stockton, CA 
