§ 110.28 SEPARATE TAX FOR SEPARATE PLACE OF BUSINESS.
   Unless otherwise provided by state law or by the privilege license tax schedule, if a person engages in a business in 2 or more separate places, a separate license tax shall be required for each place of business. For purposes of this section, if a person engages in the same business at 2 or more locations within the town, which locations are contiguous, communicate with and open directly into each other and are operated as a unit, the person is liable for only 1 license tax.
(1988 Code, § 12-29)