(A) Payment of the license fee provided for herein shall be required of each member of a firm or partnership in which two or more persons are engaged in the practice of a profession. The license fee shall be required for each separate location according to the type of business conducted therein. A business entity which has a branch or branches, office or offices, store or stores, warehouse or other place or places in which the entity’s business is transacted, located in the city shall be considered to be conducting, operating or carrying on a trade, business, profession, enterprise, undertaking or other activity to the full extent of the sum total of all transactions originating or consummated in, by or through the city branch, office, store, warehouse or other place of business, including: billings made on the transactions; services rendered; shipments made, goods, chattels, merchandise and the like sold; or commissions, fees or other remuneration or payments earned.
(B) Where a part of a business is situated in one or more other locations apart from the principal place of business, the licensee shall be required by this chapter to file a single return provided the licensee files with the City Clerk an affidavit setting out the facts sufficient to prove to the City Clerk that the separate locations are, in fact, an integral part of the principal place of business.
(Ord. G-D, Series 1989, passed - -89)