Subject to subsection (b) of this section, a license holder or a receiver or trustee for the benefit of creditors may: transfer the license holder’s place of business to some other location; or transfer the license and the license holder’s inventory to another person. A transfer under subsection (a) of this section may be made if: an application for the transfer has been made; all sales and use, amusement, admission, and withholding taxes have been paid to the Comptroller; a bulk transfer permit has been obtained if the inventory of alcoholic beverages is to be transferred: in any manner, including by sale, gift, inheritance, and assignment; and regardless of whether consideration is paid; and the Executive Director approves the new location or license holder in the same way the Executive Director approves the issuance of a license. An applicant may apply for a transfer of location and a transfer of ownership in the same application.