None of the business taxes provided for by this title shall
be so applied so as to occasion an undue burden upon interstate commerce
or be violative of the Constitutions of the United States or the State
of California.
(94-3)
When, by reason of the provisions of the Constitution of the
United States or the Constitution of the State of California, the
business tax imposed by the provisions of this title cannot be enforced
as to any single class or set of classes of business or business activity
without there being an apportionment according to the amount of business
done in the City, or in the State of California, as the case may be,
the collector, having first obtained the approval of the City Attorney,
shall make such rules and regulations for the apportionment of the
tax as are necessary or otherwise desirable to overcome the constitutional
objections.
(94-3)