Where a certificate holder has ceased doing business, a refund of an unused period of a business registration certificate may be granted upon the filing of a written request to the City Clerk within a period of one (l) year after the date of payment of the amount sought to be refunded; provided that any refund shall be made on only unused full quarters remaining until the end of the registration year and shall not be made for any quarter in which the business covered thereunder was conducted for any period of time; provided further that no minimum or flat rate registration fee shall be refunded. "Quarters" shall be determined on the basis of each three full months from the date of the last application or renewal application. Such written request may be made only by the person who made the payment, his or her guardian, executor, administrator or heir. Refunds shall not be made to an assignee of the written request. In all cases, return of the original Business Registration Certificate which covers the quarter(s) for which the refund is being sought, shall be a prerequisite to any refund.
(Ord. MC-935, 4-18-95; Ord. MC-817, 1-07-92)