§ 110.10 SEPARATE LOCATIONS.
   (A)   A license issued for the privilege of conducting a business is only valid for the business conducted at the place and by the license named therein.
   (B)   Every person doing business in more than one factory, mill, warehouse, store, stall, or stand or other place of business shall secure a separate license for each such place of business, unless such places of business are contiguous to each other, communicate directly with and open into each other, and are operated as a unit. Businesses at two or more locations, said businesses shall be taxed as a single unit if:
(2003 Code, § 15-110)
      (1)   The type of business conducted or products sold at each location is dissimilar in nature from the business conducted or products sold at each other location; and
(2003 Code, § 15-110.1)
      (2)   The businesses are operated as a single unit by the same license.
(2003 Code, § 15-110.2)
Penalty, see § 110.99