In case application for any license or permit is made after the expiration of six months of the current license year, it shall be issued upon payment of one-half the annual fee. In no event shall any rebate or refund be made of any license or permit fee or part thereof, by reason of the non-use of the license or permit, the death or a change of location or occupation of the licensee.
(1959 Code, § 21-5)