(A) A person shall obtain a separate business tax certificate for each separate type of business conducted at the same or different locations.
(B) Notwithstanding subsection (A) of this section, any person conducting two or more types of businesses at the same location or at different locations, which businesses are under the same management and are all taxable herein on gross receipts, whether optionally or otherwise, and which use a single set or an integrated set of books and records, may, at his/her option, pay only one business tax calculated on all gross receipts of the type of businesses under the schedule that applies to the business of such person that requires the highest percentage payment on such gross receipts. In such case, such person shall obtain a business tax certificate for each branch establishment or location.
(C) A person shall obtain a business tax certificate for each branch establishment of the same business.
(D) A person shall conduct only the business for which a business tax certificate is obtained at the location and in the manner stated in such business tax certificate.
(`64 Code, Sec. 16-5) (Ord. No. 2456, 2838)