(A) There shall be no license fees refunded upon a business closing except a business that is under gross receipts.
(B) Such request to be supported by a sworn statement from a certified public accountant as to the actual amount of business done which would qualify the owner for a refund of over $5.
(C) No refunds are to be made on a sale or transfer of ownership, gross or otherwise.
('81 Code, § 5.04.270)