(A)   Unless otherwise provided by state law, a person who engages in a business in two or more separate locations, a separate license tax shall be required to obtain a license for each place of business.
   (B)   For purposes of this article, if a business, under common ownership, engages in the same business at two or more locations within the city, in which the locations open directly into each other, are contiguous, communicate with and operate as a unit, the person is liable for only one license tax.
(Ord. 09-03-02, passed 3-10-09; Am. Ord. 17-02-01, passed 2-14-17)
Statutory reference:
   For similar provisions, see G.S. § 105-105