If two or more businesses or professions are conducted on the same premises by the same person, the license to be obtained by such person and the tax to be paid on account thereof shall be as follows:
A. If all of such businesses are subject to a license tax computed on the basis of the number of employees, only one license shall be required which shall be the license applicable to the business which constitutes more than fifty percent of the dollar volume of the total business conducted at the location.
B. If all of such businesses are subject to license taxes for which a flat amount is specified in this chapter, separate licenses shall be issued for each business but the amount of the license tax for all thereof shall be the highest tax applicable to any one of such businesses plus fifty percent of the license tax applicable to each of the other businesses.
C. If one or more of such businesses is subject to a license tax based upon the number of employees and one or more of the other businesses is not, a separate license must be obtained for the business or businesses as to which the license tax based upon the number of employees is applicable and, if there is more than one such business, the tax shall be determined as provided in subsection A of this section. A separate license shall be obtained for each of the other businesses, and, if there is more than one such business, the tax shall be determined as provided in subsection B of this section.
(Prior code § 5.04.070 (Ord. 494 § 7, 1960))