I'm going to join in on this topic, everything seemed fine at first but suddenly the refunds started to rise to an insane amount!
Some animals escaped by glitching through the walls, ok that can happen, but this didn't happen every year, but this refund stuff is bleeding my zoo dry, I went from 4 mil down to below 2.5 mil. Zoo reputation appears 5 stars, only guest happiness is 4.5 stars, so the refunds don't feel justified at all.
If I'm honest I feel like animal feeding costs and staff wages are already insanely high, and would love to see them reduced too. The vendors in the shops cost me more than I make in a year from these shops, if i raise the price the guests complain and if I place more shops, the guest will demand even more but don't seem to buy enough to counter the upkeep costs from that alone, pretty silly. It is a game, so we should enjoy it, but I;m now at a stage where i need to micromanage everything, keeping me from building/ enjoying my zoo. Got 24 Habitats, 4 exhibits and in some habitats, multiple animals, 242 animals total, including those I have in the trade center. The zoo is almost 148 years old now. Yes it is Franchise, so it has to have some form of difficulty, but it shouldn't be holding people back by ridiculous costs.