(A) All business license taxes shall be paid at the office of the Clerk or in a manner as may be specified by the Clerk. All licenses shall be issued for a full fiscal year beginning on July 1 of each year and expiring on June 30 of each year. All applications received from July 1 through December 31 of the same year shall be subject to the full amount of the annual business license fee. Applications received after December 31 and before June 30 shall be subject to one-half of the license fee.
(B) A separate license must be obtained for each branch establishment or separate place of business in which any trade, calling, profession, occupation or business is carried on. Each license shall authorize the person obtaining the license to carry on, pursue or conduct, only that trade, calling, profession, occupation or business described in the license and only at the location or place of business which is indicated.
(C) Every person engaged in more than one business in the same location for which license fees are hereinafter provided shall pay the highest fee which is set up for any of the businesses in which he or she is engaged at the location.
(1974 Code, § 8-3-3)