A separate business tax certificate shall be obtained for each branch establishment or location of the business transacted and carried on and for each separate type or category of business at the same location. Each business tax certificate shall authorize the holder to transact and carry on only the business described thereby at the location or in the manner designated in such business tax certificate; provided, however, 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 establishments.
(§ 2, Ord. 176-NS, eff. December 4, 1970)