Licenses issued under this chapter are not transferrable. A license fee may be refunded after a license has been issued and thereafter cancelled on request of the licensee. Any refund shall be based upon good cause being shown therefor as determined by the city council after examination of all facts and conditions relative to the application for refund. For any amount refunded, there shall be charged a sum for necessary accounting and bookkeeping services equal to ten percent (10%) of the amount determined to be refunded, said charge to be deducted from the amount refunded. There shall be no refunds of fees paid for licenses which have been revoked, such fees to be forfeited to the city. (1995 Code § 12-1-11)