ARTICLE I. BUSINESS LICENSE TAX IN GENERAL; ADMINISTRATION

Sec. 14-13. Refunds to persons ceasing to engage in business.

In the event any person ceases to engage in a business, profession, trade or occupation in the county during the year for which a license tax has been paid, such person shall be entitled, upon application, to a refund for that portion of the license tax already paid, prorated on a monthly basis so that the tax shall be paid only for that fraction of the year during which business was actually conducted. Refunds shall be processed in the same manner as other refunds of local taxes. Notwithstanding the provisions of this section, no refund shall be made of any minimum flat tax or of any other flat license fee not based on gross receipts. Interest on any refund shall be paid at the rate of ten percent (10%) per year.