A separate license must be obtained by each branch establishment or location of the business transacted and carried on and for each separate type of business at the same location. 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. Warehouse 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 a separate place of business or branch establishment.
Any person conducting two (2) or more types of businesses at the same location and under the same management, or at different locations, but which use a single set or integrated set of books and records may, at his option, pay only one tax calculated on all gross receipts of businesses under the schedule that applies to the type of business of such person which requires the highest payment of license fees. No such person shall be required to pay total license fees on gross receipts in excess of one hundred dollars ($100.00) per year. (Ord. 8603, 2-18-86)