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Any person transacting business in the city which is subject to the A&P tax shall file with the Commission an application for an A&P tax permit to conduct that business, the form and contents of which applications shall be as prescribed by the Commission from time to time. SECTION 7: Permits not assignable, display required and expiration. A) The A&P tax permit shall not be assignable and shall be valid only for the person in whose name it is issued and for the location thereon designated. B) The A&P tax permit shall at all times be conspicuously displayed at the location thereon assigned. C) The A&P tax permit shall expire at the time of cessation of the business of the taxpayer at the location designated thereon. D) It shall be unlawful for any person subject to the A&P tax to transact business within the city when their A&P tax permit is expired. SECTION 8: Discontinuance of business—Unpaid taxes. A) Any taxpayer operating under an A&P tax permit, upon discontinuance of the business at the location thereon, shall return the A&P tax permit to the Commission for cancellation together with remittance of any unpaid and accrued A&P taxes. B) Failure to surrender the A&P tax permit and pay any and all accrued A&P taxes shall be sufficient cause for the Commission to refuse the issuance of any A&P tax permit in the future to the taxpayer. C) In the case of the sale of any business which is subject to the A&P tax, the A&P tax shall be deemed to be due and payable at the time of the sale of fixtures and equipment incident to the business and shall constitute a lien against the said fixtures and equipment in the hands of the purchaser of the business until all A&P taxes have been paid. SECTION 9: Revocation or suspension; renewal. A) Whenever a person to whom an A&P tax permit has been issued fails to comply with any provision of this ordinance, including any rule or regulation prescribed by the Commission from time to time, the Commission shall give notice to the person of an intention to revoke the A&P permit. B) (1) The person may, within ten (10) consecutive days after receipt of the Notice of Intent to Revoke the A&P tax permit, apply to the Commission for a hearing. (2)The hearing shall be conducted at a time and place to be designated by the Commission before such person as is designated by the Commission to conduct such hearing and the taxpayer shall be entitled to introduce testimony and be represented by counsel, and the designated representative of the Commission shall determine at the hearing whether the taxpayer A&P tax permit should be revoked.