3-1-5: BRANCH ESTABLISHMENTS:
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 or branch establishment licensed under the provisions of this Chapter shall not be deemed to be separate places of business or branch establishments; and provided further that any person conducting two (2) or more types of businesses at the same location and under the same management, or at different locations, but which businesses use a single set or integrated set of books and records, may, at his/her option, pay only one tax calculated on all gross receipts of the businesses. (1996 Code)