Petition of the day

Issues: (1) Whether the validity under the import-export clause of a non-discriminatory local business license tax calculated on the basis of gross receipts should be evaluated using the Supreme Court’s approach in Michelin Tire Corp. v. Wages or in Richfield Oil Corp. v. State Board of Equalization; and (2) whether a local business license tax calculated based on gross receipts, which does not specifically target imports or exports, violates the import-export clause if some of the gross receipts include export sales.