No business license fees or penalties collected shall be refundable in any manner; provided, that where a licensee establishes to the satisfaction of the collector that an amount was paid in excess of the correct amount due for a first license, a refund of the excess amount paid in shall be made by the collector. Claims for refund shall be made by sworn statement with supporting testimony and must be filed with the collector within a period of thirty (30) days from the day on which the first license expired. Claims for refund may be made only by a person named on the business application, a designated guardian, executor administrator or heir. No refund for overpayment shall be made where the license was issued under a misrepresentation of fact by the applicant. (Ord. 101 § 16, 1992)