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(b) No dealer shall sell and no user shall use any tangible personal property under the claim that the same is exempt from the sales or use tax levied by this Ordinance, where the exemption from taxation is claimed because the vendee or user is an educa- tional, religious or charitable institution or organization and is entitled to an exemption as such institution under this Ordinance, unless the vendee or user shall have issued to it by the Commissioner an exemption certificate declaring that such institution or organi- zation is entitled to the exemption providedfor by this Ordinance. The Commissioner is hereby authorized to determine after hear- ing if demanded, whether any institution or organization is entitled to the benefit of the exemption established by this Ordinance. The Commissioner is authorized to issue exemption certificates to insti- tutions and organizations which are entitled thereto. Section 7:: That where used articles are taken in trade, or a s~ries of trades as a credit or part payment, on the sale of new and used articles, the tax levied by this Ordinance shall be paid on the net difference of the new or used article less the credit for the used article. Section 8: (a) That if any dealer liable for any tax, interest or penalty levied hereunder shall sell out his business or stock of goods, or shall quit the business, he shall make a final return and payment within fifteen (15) days after the date of selling or quitting the business. His successor, successors, or assigns, if any, shall withhold a sufficient p~rt of the purchase price to cover the amount of such taxes, interest, and penalties due and unpaid until such fo~mer owner shall produce a receipt from the City Treasurer showing that they have been paid, or a certificate stating that no taxes, interest, or penalties are due. If the purchaser of a business or stock of goods shall fail to withhold the purchase money, as above provided, he shall be personally liable for the payment of the taxes, interest and penalties accruing and unpaid on account of the opera- tion of the business by any former owner, owners, or assigns. (b) In the event any dealer is delinquent in the payment of the tax here&n provided for, the Commissioner may give notice of the amount of such delinquency by Ce~i£ied i~ail to all persons having in their possession or under their control any credits or other per- sonal property belonging to such dealer, or owing any debts to such dealer at the time of receipt by them of such notice, and thereafter any person so notified shall neither transfer nor make any other dis- position of such credits, other personal property, or debts, until the Commissioner shall have consented to a transfer or disposition, or until thirty (30) days shall have elapsed from and after the receipt of such notice. All persons so notified must, within five (5) days after receipt of such notice, advise the Commissioner of any and all such credits, other personal properRy, or debts, in their possession, under their control, or owing by them, as the case may be. (c) Any person violating the provisions of' this section shall be punished in accordance with the provisions of Sectio~