(A) Unless otherwise provided by state law or by the tax schedule approved by the Board of Commissioners, if a person engages in a business in two or more separate places, a separate license tax shall be required for each like place of business.
(B) For purposes of this section, if a person engages in the same business at two or more locations within the town, which locations are contiguous, communicate with and open directly into each other, and are operated as a unit, the person is liable for only one license tax.
(1985 Code, § 110.08) (Ord. 2008-61, passed 6-11-2008)