A separate business tax certificate must be obtained for each branch establishment or location of the business transacted and carried on and for each separate type of business described thereby at the location or in the manner designated in such business tax certificate; provided, that warehouses used in connection with or incidental to a business taxed under the provisions of this Chapter shall not be deemed to be separate places of business or branch establishment, and; provided further, that any person conducting two (2) or more types of businesses at the same location and under the same management, or at different locations, but which businesses use a single set or integrated set of books and records, may, at such person's option, pay only one tax calculated on all gross receipts of the businesses under the schedule that applies to the type of business of such person which requires the highest percentage payment on such gross receipts, except that an administrative fee of ten dollars ($10.00) for each additional branch or location shall be paid upon issuance. (Ord. 621-94, 12-20-1994)