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A separate license is required and a separate privilege license tax must be paid for each place of business unless two or more places of business under common ownership, each conducting a business subject to the same tax under this chapter, are contiguous to each other, communicate directly with and open into each other and are operated as a unit. In addition, a separate privilege license tax must be paid for each business taxable under this chapter conducted by the taxpayer at any one location; however, the town may issue a single license for all taxable businesses conducted at one location by a single taxpayer.
('72 Code, § 7-4.8)(Ord. 1090, passed 1-12-89)