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(g) No interest shall accrue on an adjustment of estimated tax liability to actual liability at • the conclusion of a base year. No interest shall be paid on a refund or charged on a late payment, provided the refund or the late payment is made not more than thirty (30) days from the date of the payment that created the refund or the due date of the tax, whichever is later. Sec. 14-18. Class III: Financial, real estate and professional services. (e) Subclassification D. Persons engaged in the provision of real estate services shall pay an annual license tax of fifty-eight cents ($0.58) per hundred dollars ($100.00) of gross receipts. Gross receipts of real estate brokers for business license tax purposes shall not include any amounts received by the broker which arise from real estate sales transactions to the extent that such amounts are paid to a real estate agent as a commission on any real estate sales transaction and the agent is subject to the business license tax on such receipts. The broker claiming this exclusion shall identify on its license application each agent to whom the excluded receipts have been paid, and the jurisdiction in which each agent is subject to business license taxes. In the event that a real estate anent receives the full commission from the broker less an adjustment for the business license tax paid by the broker on such commissions and the agent pays a desk fee to the broker, the desk fee and other overhead costs paid by the agent to a broker • shall not be included in the broker's gross receipts. If the agent files separately, the agent must identify on its license application the broker to whom such excluded receipts have been paid and the amount of such receipts that were included in the broker's license application. Approved by Council September 16, 2002 0