A separate business transaction tax must be paid for each branch establishment or separate place of business in which any trade, calling, profession, occupation or business is practiced, transacted or carried on, and for each trade, calling, profession, occupation or business practiced, or transacted. When there is a question whether a company or individual needs to pay additional business transaction taxes and the code is unclear, the company or individual will pay the lesser rather than the higher tax.
(Ord. 1397.05.3 § 2 (part), 1993)