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c) Business agent means the designated agent of the Commission in charge of its books, accounts, and financial affairs and is authorized to act on behalf of the Commission in the performance of its duties. d) Business entity means a corporation, associated partnership, joint venture, Limited Liability Company, limited liability partnership trust or other legal business entity. e) City means the City of Batesville,Arkansas. f) Commission means the city Advertising and Promotion Commission of Batesville, Arkansas, and any representative designated by the Commission to perform any function hereunder. g) Commission offices means the address and offices designated by the Commission as its official place of business. h) Delinquency date means the A&P tax is delinquent and subject to penalty on the first day of the month following the month it was due. i) Discount date means the date by which early payment of the A&P tax would allow to the taxpayer a discount, spelled out by provisions herein, off the full remittance of the tax for the month. j) Due date means the A&P tax is due and payable on the first day of each calendar month following the month the tax is imposed on gross receipts. k)Person means any natural person, firm, corporation or other business entity. 1) Taxpayer means any person liable to remit the A&P tax. SECTION 4: Administration and regulations. The administration of this ordinance is vested in the Commission and the Commission shall promulgate rules and regulations and prescribe all forms as are necessary or required for the enforcement and collection of the A&P tax. SECTIONS 5: Permits. A) It shall be unlawful for any person to transact business in the city which is subject to the A&P tax prior to the issuance and receipt of an A&P tax permit from the Commission. B) A separate A&P tax permit must be obtained from the Commission for each location where the person conducts a business which is subject to the A&P tax. C) An A&P tax permit shall have no stated terms. SECTION 6: Application for permit.