A separate certificate shall be obtained for each branch establishment or location of the business transacted and carried on; provided, that warehouses and distributing plants used in connection with and incidental to a business taxed under the provisions of this subchapter shall not be deemed to be separate places of business or branch establishments.
('64 Code, § 13-6) (Ord. 50, passed - - ; Ord. 397, passed 3-22-71) Penalty, see § 10.97