In the absence of provision to the contrary, all fees and charges for licenses or permits shall be paid in advance at the time application is made to the City Clerk, in the amounts prescribed in the schedule set forth in § 110.35. When an applicant has not engaged in the business or activity until after the expiration of part of the current license year, the license fee shall be prorated by quarters and the fee paid for each quarter or fraction during which the business or activity has been or will be conducted. Except as otherwise provided, all license and permit fees shall become part of the corporate fund. In no event shall any rebate or refund be made of any license or permit fee, or part thereof, by reason of death or departure of the licensee or permittee; nor shall any rebate or refund be made by reason of nonuse of the license or discontinuance of the operation or conduct of the licensed establishment, business, or activity.
(`79 Code, § 110.005)