Unless otherwise provided by state law or by the tax schedule referred to in § 110.16, if a person engages in a business in two or more separate places, a separate license tax shall be required for each place of business. For the purposes of this section, if a person engages in the same business at two or more locations within the town, which locations are contiguous, communicate with and open directly into each other and are operated as a unit, the person is liable for only one license tax.
(1988 Code, § 110.08) (Ord. passed - -)