(A) Each person has the duty to determine whether the business he or she conducts is taxed under this subchapter, and if so, whether that tax has been paid for the current tax year.
(B) No license shall be transferable or assignable.
(C) A separate license is required and a separate privilege license tax must be paid for each place of business unless two or more places of business under common ownership are contiguous to each other, communicate directly with and open into each other and are operated as a unit.
(1995 Code, § 14-46) (Ord. passed 5-30-1995)