(A) Unless otherwise provided by state law or by § 110.05 of this chapter, if a person engages in a business in two or more separate places, a separate license tax shall be required for each such place of business.
(B) For the purposes of this section, the person is liable for only one license tax, if he or she engages in the same business at two or more locations within the town, which locations:
(1) Are contiguous;
(2) Communicate with and open directly into each other; and
(3) Are operated as a unit.
('85 Code, § 4-1.8) (Ord. 11-83, passed - - ) Penalty, see § 110.99