(a)
If a person who has paid a license tax based on gross receipts permanently ceases
to engage in business in the county, he shall be entitled, upon application, to a
refund for that portion of the license tax already paid, prorated on a monthly basis
so that he is taxed only for that fraction of the year during which the business was
operated within the county. The operation of a business for any portion of a month
shall be considered a full month for proration purposes. The effective date of the
closing or sale of the business shall be deemed to be the last day the licensee engaged
in business.
(b)
No person shall be entitled to a refund of license fees nor of license taxes which
are not based on gross receipts or gross purchases.
