ARTICLE I. BUSINESS LICENSE TAX IN GENERAL; ADMINISTRATION

Sec. 14-6. Each place of business to have separate license.

(a) No license shall be issued under the terms of this chapter to cover more than one (1) place of business, and applicants shall be required to take out separate licenses for each definite place of business in which the business, profession, trade or occupation to be licensed is pursued. Any person prosecuting a business in more than one (1) definite place and keeping one (1) set of records for the accumulated transactions may take out a minimum license on each location other than the main place of business in the county and may deduct such sums paid for the minimum license from the total tax due when all gross receipts are attributed to such main place of business.

(b) If any person is engaged in two (2) or more businesses, professions, trades or occupations all subject to the same rate, all measured by the same base, and all carried on at the same place of business, he may obtain one (1) license for all such businesses, professions, trades, or occupations, if all of the following criteria are satisfied: (i) each business, profession, trade or occupation is subject to licensure at the location and has satisfied any requirements imposed by state law or other provisions of the ordinances of the County; (ii) all of the businesses, professions, trades or occupations are subject to the same tax rate, or, if subject to different tax rates, the licensee agrees to be taxed on all of them at the highest rate; and (iii) the taxpayer agrees to supply such information as the commissioner may require concerning the nature of the several businesses and their gross receipts.

(c) In the event the conduct of business, profession, trade or occupation at a single location involves operations subject to more than one (1) rate or computed on more than one base, as hereinafter set forth, the licensee is required to maintain separate accounts for each such operation and shall be separately licensed for such operation; provided, however, that the licensee may elect to maintain a single account for all operations taxed on gross receipts, in which case the entire business tax on gross receipts shall be computed at the highest rate applicable to any part of the business taxed on gross receipts.