(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)