§ 110.21  SEPARATE PLACES OF BUSINESS.
   Unless otherwise provided by state law or by the tax schedule in § 110.29, if a person engages in a business in two 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 two 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 one one-license tax.
('75 Code, § 10.8) (Ord. 77-09, passed 6-13-77)