(a) Each business operator operating a business in a location where one or more other businesses are also operating is obligated to pay business tax measured by the square footage occupied by that business.
(b) The payment of business tax by a business operator absolves any other business operator from having to pay business tax measured by the same square footage.
(c) Two or more business operators that are operating businesses in the same square footage may contractually agree which business will pay the business tax measured by that square footage.
(Ord. 5581 § 1 (part), 2022)