A. A separate business tax must be paid for each branch establishment or location of the business, and each tax certificate shall be for only the business at the location so specified and conducted in the manner designated; provided, that warehouses and distributing plants used in connection with and incidental to a business under the provisions of this title shall not be deemed to be a separate place of business or branch establishment. Temporary location(s) established by an entity otherwise taxed pursuant to the provisions of this title for the same type of business and under the same business name for a cumulative period of forty-five (45) days or less per calendar year shall not be subject to a separate business tax.
B. If a business uses two or more names at the same location, then an additional license would be needed for each additional name. If a business has a state contractor's license and does both the sales and installation, only one license would be needed. Example, a carpet store sells and installs; the gross receipts would be reported for both.
C. An entity which provides goods, services, music, or amusement by vending machines or coin-operated services shall be subject to one business tax certificate for all such machines or devices within the city and shall combine total gross receipts for all machines or devices located within the city.
D. An entity with billboard(s) shall be subject to one business tax certificate for all such billboard(s) within the city and shall combine total gross receipts for all billboard(s) located within the city.
E. An entity engaged in rental of residential property or commercial property shall be subject to one business tax certificate for all such properties and shall combine total gross receipts for all properties located within the city. (Ord. 9517 § 1 (part), 1995: prior code § 6007)