(A)   A separate license must be obtained for each branch establishment or location of the business transacted and carried on and for each separate type of business at the same location, and each license shall authorize the licensee to transact and carry on only the business licensed thereby at the location or in the manner designated in such license; provided, that warehouses and distributing plants used in connection with and incidental to a business licensed under the provisions of this chapter shall not be deemed to be separate places of business or branch establishments; and provided, further, for used car lots operated by one owner where no separate books are maintained for separate locations, a flat fee in the amount of $25 per year shall be paid for each separate location in addition to the tax for the gross receipts of the entire business, as provided in § 5.04.025 of this Code.
   (B)   In the case of utility services, all locations in the city which are part of one business and whose operation is related solely to such licensed business shall not be deemed to be a separate place of business or branch establishment.
('86 Code, § 5.04.030) (Ord. 2306, passed 2-1-49; Am. Ord. 3962, passed  - - )  Penalty, see § 5.04.191