§ 115.09 PERMIT REVOCATION OR SUSPENSION.
   (A)   If a cigarette permit holder has willfully violated Iowa Code § 453A.2, the Council shall revoke the permit upon notice and hearing. If the cigarette permit holder violates any other provision of this subchapter, provisions of Iowa Code Ch. 453A or a rule adopted under Ch. 453A, or is substantially delinquent in the payment of a tax administered by the Department or the interest or penalty on the tax, or if the person is a corporation and if any officer having a substantial legal or equitable interest in the ownership of the corporation owes any delinquent tax of the permit-holding corporation, or interest or penalty on the tax, administered by the Department, the Department may revoke the permit issued to the person, after giving the permit holder an opportunity to be heard upon ten days’ written notice stating the reason for the contemplated revocation and the time and place at which the person may appear and be heard. The hearing before the Council may be held at a site in the city as the Council may direct. The notice shall be given by mailing a copy to the permit holder’s place of business as it appears on the application for a permit. If, upon hearing, the Council finds that the violation has occurred, the Council may revoke the permit.
   (B)   If a permit is revoked a new permit shall not be issued to the permit holder for any place of business, or to any other person for the place of business at which the violation occurred, until one year has expired from the date of revocation, unless good cause to the contrary is shown to the Council.
(2011 Code, § 41.0109)