(a) General Prohibition. Except as herein provided, or except as provided in any applicable ordinance, no rebate or refund of any license fee or part thereof shall be made by reason of the nonuse of such license or by reason of a change of location of business rendering the use of such license ineffective.
(b) Authorized in Special Cases. The Director of Finance shall have the authority to refund a license fee or prorated portion thereof where:
(1) The license fee was collected through an error.
(2) Some particular hardship might be involved.
(3) The licensee has been prevented from enjoying the full license privilege due to his death, or incapacity to engage in such business.
(4) The licensee has entered the armed services of the United States through induction or enlistment and is thereby rendered unable to conduct such business.
(5) The licensed business is forced to close before the expiration of the license period by reason of the taking over of the business or licensed premises by the United States government, the State or this City.
(6) The licensed business was destroyed by fire or other casualty through no fault of licensee.
(c) Basis of Rebate. A rebate or refund as provided herein shall be based upon the number of complete quarters in the license period remaining after the occurrence of the event relied upon for rebate.
(1969 Code §14-13)