No license tax shall be imposed based upon gross receipts on a business, profession, trade, occupation or calling or upon any person, firm or corporation, for any fraction of a year during which such person, firm or corporation has permanently ceased to engage in such business, profession, trade, occupation or calling within the County. In the event a person, firm or corporation ceases to engage in a business, profession, trade, occupation or calling within the County during a year for which a license tax based on gross receipts has already been paid, the taxpayer shall be entitled, upon application, to a refund for that portion of the license tax already paid, prorated on a monthly basis so as to ensure that the licensed privilege is taxed only for that fraction of the year during which it is exercised within the County. The County may elect to remit any refunds in the ensuing fiscal year and may offset against such refund any amount of past-due taxes owed by the same taxpayer. In no event shall the County be required to refund any part of a flat fee or minimum flat tax.
(Ord. 96-08. Passed 10-16-96.)