360.4. A rebate under section 360.2 or 360.3 shall not be paid to an individual or a public service body in respect of the supply of an admission to a convention unless(1) the individual or body files an application for the rebate within four years after the day on which the convention ends;
(2) where the application for the rebate is filed by a public service body, the application is for a minimum amount of $4; and
(3) where the application for the rebate is filed by an individual, the application is for a minimum amount equal to $4 for each day of the convention.