A separate license shall be obtained for each location in the city where a particular business is or is to be transacted and carried on. A separate license shall be obtained for each separate type of business operating at the same location in the city. Each such 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, however, warehouses, storage yards and distributing plants used in connection with and incidental to a business licensed pursuant to the provisions of this chapter shall not be deemed to be separate locations of a single business or a separate type business; and provided further, any person conducting two or more different types of business at the same location and under the same management, or at different locations but which businesses have a single or integrated system of bookkeeping and financial records, may, at his or her option, pay only one tax calculated on the sum of the gross receipt of all such businesses under that schedule which applies to that type of business of such person which requires the greatest percentage payment on such gross receipts, except that a license tax of no less than $15 for each location shall be paid upon the issuance of the license.
(`78 Code, § 5.02.070.)