A separate license is required and a separate privilege license tax must be paid for each place of business unless two or more places of business under common ownership are contiguous to each other, communicate directly with and open into each other, and are operated as a unit. In addition, a separate privilege license tax must be paid for each business taxable under this subchapter conducted by the taxpayer at any one location; however, the City Finance Officer may issue a single license for all taxable business conducted at one location by a single taxpayer.
(Ord. -, passed 6-15-2004) Penalty, see § 30.999