Where a license is herein imposed upon any business, profession, trade or occupation, and the number of persons employed or the annual gross receipts of such business is made the basis for fixing the amount of such license, a separate tax shall be paid for each branch establishment or place of business in which the trade, calling, or occupation is carried on, based upon the number of persons employed in or on the annual gross receipts of each branch establishment or separate place of business. (Prior code § 2114)