In any case where the licensee believes that the amount of the license tax paid exceeds one-half percent of that portion of his gross receipts earned from or attributable to business activities conducted within the City, he may apply to the City Manager for an adjustment of the tax. Such application must be made within the first thirty days after the end of the calendar year for which the adjustment is sought. The applicant shall, by sworn statement and supporting testimony, show his method of business and his total gross receipts for the year earned from or attributable to business activities conducted in the City. The City Manager shall then conduct any investigation he deems necessary, and shall fix the license tax for the applicant in an amount equal to one-half of one percent of the gross receipts earned from or attributable to business activities conducted in the City. If it is determined that the tax due is less than the amount paid by the applicant, the City shall refund the excess to the applicant. (Ord. 94-4 § 1, 1994; Ord. 79-3 § 1, 1979.)