A separate certificate must be obtained for each branch establishment or separate place of business in which the trade, calling, profession or occupation is carried on, and each certificate shall authorize the person obtaining it to carry on, pursue or conduct only that trade, calling, profession or occupation described in such certificate and only at the location or place of business indicated thereon. Where more than one kind of classification of business is conducted at any one location, the classification for such business shall be determined in accordance with Section 3.08.130 of this chapter. Any interpretation hereunder shall be made by the administrator.
Notwithstanding the above provisions, however, where the business engaged in within the city is from one or more locations outside the city, only one certificate for each classification of business need be obtained by the person so engaging in that business in the city from all such outside locations; and warehouses and distributing plants located in the city and used in connection with and incidental to a business which holds a certificate at a location in the city shall not be deemed to be branch establishments or separate locations, provided all receipts from any sales made at such warehouse or distributing plants are included in the gross receipts reported by the business which holds a certificate at a location in the city, if such business holds a certificate under the gross receipts classification. (Prior code § 23.02.203)