§ 4-18 SEPARATE PLACES OF BUSINESS.
   (a)   Unless otherwise provided by state law or by the tax schedules of this article, 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 purposes of this section, if a person engages in the same business at two or more locations within the town, the person is liable for only one license tax if the locations:
      (1)   Are contiguous;
      (2)   Communicate with and open directly into each other; and
      (3)   Are operated as a unit.
(Ord. passed 3-15-1990)