(A) A separate license must be obtained for each branch establishment or location of the business transacted and carried on and for each separate type of business at the same location, and each license shall authorize the licensee to transact and carry on only the business licensed thereby at the location or in the manner designated in such license. However, warehouses and distributing plants used in connection with and incidental to a business licensed under the provisions of this chapter shall not be deemed to be separate places of business or branch establishments so long as no retail transactions are made at such warehouses or distributing plant. Such warehouses and distributing plants must be noted on the business license upon application therefor or added as they become operative.
(B) Notwithstanding division (A) of this section, any person transacting or engaged in the rental or letting of three or more long-term rental units (whether such unit is an apartment house, single-family dwelling, duplex, triplex, condominium, apartment house or other residential property rental), shall not be deemed to be a separate place of business for tax purposes and shall be taxed as one business. A separate business license, however, is required for each of the rental units.
(Ord. 1374, passed 6-2-04; Am. Ord. 1682, passed 12-16-15)