Except where otherwise expressly provided, in no event shall any rebate or refund be made of any license fee or part thereof by reason of death of licensee or by reason of nonuse of license, or by reason in the location of the business, occupation or activity of such license; provided, however, that the provisions of this section shall not be construed to prevent the city council from authorizing a refund of a license fee collected through error or where a licensed business is forced to close before the expiration of the license period by reason of the taking over of the licensed premises by the United States government or an agency thereof. (1977 Code)