At the end of the license period, a recapitulation shall be made as between the licensee and the licensing authority with respect to the gross rental received during the license period and the license fee previously paid. Any deficiency of fee thereby established to be due shall be paid by the licensee and, should said licensee apply for a license for a subsequent year, and in that event only, shall any excess of fee be credited to said applicant.
N.Y. Comp. Codes R. & Regs. Tit. 9 § 4814.16