A.    No refund shall be issued for any business which ceases to exist or changes ownership after an annual license tax is paid.

    B.    No tax collected under the provisions of this chapter shall be refundable or prorated in any manner, except that if the business subject to the tax shall establish to the satisfaction of the collector it has overpaid the tax and shall, within a period of one year from the day on which the overpayment was made, file with the collector a claim for refund. Upon the filing of such a claim and when the collector determines that an overpayment has been made, the collector may refund, or allow credit on a renewal, of the amount overpaid. (Ord. 470 § 2 (part), 1991: prior code § 12-21)