A separate license must be obtained for each branch establishment, or separate place of business in which any trade, calling, business or occupation is practiced, carried on, or transacted; however, when two or more businesses or occupations are conducted at the same location, and under the same management, and the license tax to be paid on one or more of said businesses or occupations is based upon the gross sales thereof, the amount of license tax shall be computed and paid under the aggregate gross amount of sales of all such businesses under the classification “retail merchant.”
('80 Code, § 16-29) (Ord. 352, passed 4-7-36)